diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml index 972ae0b2..4d6bc6f9 100644 --- a/.github/workflows/ci.yml +++ b/.github/workflows/ci.yml @@ -41,7 +41,7 @@ jobs: # pypdf + pyyaml are NOT optional extras: the HMT lane's strongest # honesty guarantee (every registry title and figure anchor verbatim # in the real PDF) runs as a test, and a bare env silently skipped it. - - run: uv run --with pytest --with pypdf --with pyyaml --with numpy --with psutil pytest tests/ -q + - run: uv run --with pytest --with hypothesis --with pypdf --with pyyaml --with numpy --with psutil pytest tests/ -q env: PYTHONPATH: . - run: git diff --exit-code diff --git a/data/uk/events/autumn_budget_2024_measures.json b/data/uk/events/autumn_budget_2024_measures.json new file mode 100644 index 00000000..8f9bbdc0 --- /dev/null +++ b/data/uk/events/autumn_budget_2024_measures.json @@ -0,0 +1,25716 @@ +{ + "schema_version": 1, + "event_slug": "autumn_budget_2024", + "event_name": "Autumn Budget 2024", + "classification_note": "not_expressible means no established executable construction in this replay. gap_kind distinguishes evidenced model/data gaps from construction_pending decisions; pending constructions do not claim the underlying liability model is absent.", + "calendar_years": [ + 2024, + 2025, + 2026, + 2027, + 2028, + 2029 + ], + "years_note": "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md.", + "bundle": { + "schema_version": 1, + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "artifact": "populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them.", + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. That is not this repo's preference; it is the data's own compatibility statement. Computing at a newer engine needs a NEW certified bundle, not a relaxed check — see #126." + }, + "source": { + "source": "obr", + "description": "OBR Policy measures database: original-scorecard tax and spending rows; local harvest verified byte-identical to the checked-in gzip copy.", + "claims_path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "claims_gzip_sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "claims_uncompressed_sha256": "46117d14c4de7ac10cbc9bc09acef6c5b5060db1605e02334d4a827cf420a3bd", + "workbook_name": "Policy_measures_database_November_2025_.xlsx", + "workbook_sha256": "76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619", + "publication": { + "title": "Policy measures database (November 2025)", + "publisher": "Office for Budget Responsibility", + "publication_url": "https://obr.uk/data/", + "url": "https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "wayback": "https://web.archive.org/web/20260102175529id_/https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "vintage": "November 2025 (updated to Autumn Budget 2025)", + "workbook": "Policy_measures_database_November_2025_.xlsx", + "units_note": "All figures in GBP million; Treasury costings rounded to nearest GBP 5m (GBP 1m since Budget 2018)", + "sign_convention": "positive = gain to the Exchequer (reduces borrowing); verbatim from Notes sheet" + }, + "source_row_identity": "1-based line in uncompressed claims_path plus sha256 of the verbatim UTF-8 row", + "harvest_note": "Spending rows use proposed_metric=exchequer_impact; tax rows use metric=revenue_change. Both signs are positive_gain_to_exchequer. Raw rows and original values are retained in the checked-in harvest; registries contain traceable normalized pointers." + }, + "orientation": "positive means gain to the Exchequer; reversal effect = -(literal reversal - certified baseline)", + "accounting": { + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "sign_convention": "positive means a gain to the Exchequer", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "rows_in": 1134, + "rows_classified": 1134, + "net_gbp_in_decimal": "-190164695347.9920989661272", + "net_gbp_classified_decimal": "-190164695347.9920989661272", + "absolute_gbp_in_decimal": "700667662186.6517290408028", + "absolute_gbp_classified_decimal": "700667662186.6517290408028", + "by_class": { + "expressible": { + "rows": 0, + "net_gbp_decimal": "0", + "absolute_gbp_decimal": "0", 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Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11617:414a87b10621e433", + "source_row_number": 11617, + "source_row_sha256": "414a87b10621e4339aee3fa79aa8d581e904c36e4a4345684560d9ef08a75ab0", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2025-26", + "tax_head": "VAT", + "head_kind": "tax", + "value_gbp": 1505666693.4011223, + "value_gbp_decimal": "1505666693.4011223", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11618:ad4256274cc146d3", + "source_row_number": 11618, + "source_row_sha256": "ad4256274cc146d3dfabc3b5635b117d07f7f51b0e8669cd57811e5f5747b812", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2026-27", + "tax_head": "VAT", + "head_kind": "tax", + "value_gbp": 1557694028.0528445, + "value_gbp_decimal": "1557694028.0528445", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11619:8726edda9aa7b020", + "source_row_number": 11619, + "source_row_sha256": "8726edda9aa7b02034555ed5d759918c013a6436469f58b3ccc2632561dca843", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2027-28", + "tax_head": "VAT", + "head_kind": "tax", + "value_gbp": 1608930385.967045, + "value_gbp_decimal": "1608930385.967045", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11620:5446e6157f4ef4ec", + "source_row_number": 11620, + "source_row_sha256": "5446e6157f4ef4ec48d50baa6e91e2444e400ab93e168d4c0c855272deff3cc9", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2028-29", + "tax_head": "VAT", + "head_kind": "tax", + "value_gbp": 1664253638.0025508, + "value_gbp_decimal": "1664253638.0025508", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11621:8bf103a18fecf781", + "source_row_number": 11621, + "source_row_sha256": "8bf103a18fecf78141c469bf630833e9ecf77124fd6199ca71ed5f26b95d9a63", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2029-30", + "tax_head": "VAT", + "head_kind": "tax", + "value_gbp": 1726469127.9784043, + "value_gbp_decimal": "1726469127.9784043", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + }, + { + "source_row_id": "obr_pmd_nov2025:11622:1347a077b1bc15a4", + "source_row_number": 11622, + "source_row_sha256": "1347a077b1bc15a4b3d2afe8f21a34aa4a04980475965a3e90ed4634f5ff8e9d", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "metric": "revenue_change", + "fy": "2024-25", + "tax_head": "VAT refunds", + "head_kind": "tax", + "value_gbp": 136000000.0, + "value_gbp_decimal": "136000000.0", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11688:dcd2e2e6301193f3", + "source_row_number": 11688, + "source_row_sha256": "dcd2e2e6301193f3172b6774e4eb46d1cd033fea125b7afa6043fad395a8208d", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2024-25", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": 36706934.78603259, + "value_gbp_decimal": "36706934.78603259", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11689:8192b33705abc153", + "source_row_number": 11689, + "source_row_sha256": "8192b33705abc153ce64f77e2ae4b164b0bfb4694c3797ad4d19e0002691cdda", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2025-26", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": -40935198.754274525, + "value_gbp_decimal": "-40935198.754274525", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11690:cfacef00089fe7d2", + "source_row_number": 11690, + "source_row_sha256": "cfacef00089fe7d23453cbc5243896b38f56f7df8feec6f9af5e9ba40c009e23", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2026-27", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": -65673194.77414581, + "value_gbp_decimal": "-65673194.77414581", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11691:2bcdf86f45b6b126", + "source_row_number": 11691, + "source_row_sha256": "2bcdf86f45b6b126219cdff311ab7f22afefbbf95f972729e6ab916c78f37448", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2027-28", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": -51430908.84458069, + "value_gbp_decimal": "-51430908.84458069", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11692:6df82bc59b0bf861", + "source_row_number": 11692, + "source_row_sha256": "6df82bc59b0bf861052ae28280762c98e9c4b10fdf091f018e4a1830dcaf215c", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2028-29", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": -54295632.87241625, + "value_gbp_decimal": "-54295632.87241625", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11693:fce3f1c54885e725", + "source_row_number": 11693, + "source_row_sha256": "fce3f1c54885e725499555203b820a7344addabc0c2c612b3d2023a119387b73", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2029-30", + "tax_head": "Stamp duty", + "head_kind": "tax", + "value_gbp": -58683359.37907022, + "value_gbp_decimal": "-58683359.37907022", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11694:ade1673d32f6604b", + "source_row_number": 11694, + "source_row_sha256": "ade1673d32f6604b7f8d4ea61d72c4090049b533cece195135659dc170b47335", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2024-25", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 45894340.401895285, + "value_gbp_decimal": "45894340.401895285", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11695:6d29375672cd45e7", + "source_row_number": 11695, + "source_row_sha256": "6d29375672cd45e7b02c0eb610af5a70fe33ff43f7b5f0456e4b51b7e55799f6", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2025-26", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 448727476.6050552, + "value_gbp_decimal": "448727476.6050552", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11696:84f6e0e5fe5ec657", + "source_row_number": 11696, + "source_row_sha256": "84f6e0e5fe5ec6573a67f42a50889c3b6c53c2ad944f864ff196d2f6d6fdfe75", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2026-27", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 1262326238.2390866, + "value_gbp_decimal": "1262326238.2390866", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11697:b41b55d5b8cbd0c7", + "source_row_number": 11697, + "source_row_sha256": "b41b55d5b8cbd0c7ccebd7c66ff5b56432a87d346fd088be21ffd5743738f760", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2027-28", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 1388465535.769306, + "value_gbp_decimal": "1388465535.769306", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11698:85efd8e5130ecc7d", + "source_row_number": 11698, + "source_row_sha256": "85efd8e5130ecc7d4a1e2f20848023438577392fa24a6294bd348a87b533fe3a", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2028-29", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 1388878096.7939453, + "value_gbp_decimal": "1388878096.7939453", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:11699:6ff71275479301e4", + "source_row_number": 11699, + "source_row_sha256": "6ff71275479301e420ef80183f1018731738ffda3f5c6a90796185b3d3e9cd6c", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "revenue_change", + "fy": "2029-30", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 1470607578.9952433, + "value_gbp_decimal": "1470607578.9952433", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + }, + { + "source_row_id": "obr_pmd_nov2025:22829:48aea91ecc2734f1", + "source_row_number": 22829, + "source_row_sha256": "48aea91ecc2734f1bb78a2c007f3c3d73ae7cbd36548333f1cbecd278aeb9008", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2024-25", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 4502630.249669727, + "value_gbp_decimal": "4502630.249669727", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:22830:1b3ca3ad7932d614", + "source_row_number": 22830, + "source_row_sha256": "1b3ca3ad7932d6143a6467fdb45cedee277f50646d071e5527f9140fab06483b", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2025-26", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 25579185.297371842, + "value_gbp_decimal": "25579185.297371842", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:22831:ab1c8743daadde1c", + "source_row_number": 22831, + "source_row_sha256": "ab1c8743daadde1c7a7d8d01fbaa9fcb1daad42a2cc2cf8e366c9c9063f339ed", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2026-27", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 73870561.55572048, + "value_gbp_decimal": "73870561.55572048", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": 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"source_row_sha256": "50327aa26d0c6316d58e83db1229ecaa8c5e771f8e9f7e7da0894b9482dfd613", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2028-29", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 81868169.5501212, + "value_gbp_decimal": "81868169.5501212", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:22834:74c3bd563eca97a5", + "source_row_number": 22834, + "source_row_sha256": "74c3bd563eca97a5457e2a0030885a00a5635c9d5c44e252779737011255100b", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2029-30", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 86660781.2404471, + "value_gbp_decimal": "86660781.2404471", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:22835:93eff38f9e206ebc", + "source_row_number": 22835, + "source_row_sha256": "93eff38f9e206ebc8db8febb23bb49df3dec3f58077ee4cdd19e10c8ac2c7183", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "metric": "exchequer_impact", + "fy": "2024-25", + "tax_head": "PSCE in RDEL", + "head_kind": "spending", + "value_gbp": 881470.0926138684, + "value_gbp_decimal": "881470.0926138684", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:22836:46b312b678d3c12e", + "source_row_number": 22836, + "source_row_sha256": "46b312b678d3c12e5db27897a01123d37f887b13ea78cb3aee57b398b6dc09b8", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 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"gov.local_authorities.england.council_tax_reduction.pensioners.maximum_support_rate", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.capital_limit", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.withdrawal_rate", + "gov.scottish_government.funded_early_learning_childcare.age.max", + "gov.scottish_government.funded_early_learning_childcare.age.min", + "gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + 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"gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[3].threshold", + 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"source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23164:386a6fb636515851", + "source_row_number": 23164, + "source_row_sha256": "386a6fb636515851f9b1ed5b76367ccc801e05653b1d01bbd1f1299407d4473e", + "title": "Other spending changes", + "metric": "exchequer_impact", + "fy": "2029-30", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": -321305.42498976, + "value_gbp_decimal": "-321305.42498976", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "firm|corporation|department|block_grant", + "parameter_matches": [], + "variable_matches": [], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "PSCE in RDEL", + "PSGI in CDEL" + ], + "head_variables": [] + } + ] +} diff --git a/data/uk/events/autumn_statement_2023_measures.json b/data/uk/events/autumn_statement_2023_measures.json new file mode 100644 index 00000000..d127beb1 --- /dev/null +++ b/data/uk/events/autumn_statement_2023_measures.json @@ -0,0 +1,27289 @@ +{ + "schema_version": 1, + "event_slug": "autumn_statement_2023", + "event_name": "Autumn Statement 2023", + "classification_note": "not_expressible means no established executable construction in this replay. gap_kind distinguishes evidenced model/data gaps from construction_pending decisions; pending constructions do not claim the underlying liability model is absent.", + "calendar_years": [ + 2023, + 2024, + 2025, + 2026, + 2027, + 2028 + ], + "years_note": "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md.", + "bundle": { + "schema_version": 1, + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "artifact": "populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them.", + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. That is not this repo's preference; it is the data's own compatibility statement. Computing at a newer engine needs a NEW certified bundle, not a relaxed check — see #126." + }, + "source": { + "source": "obr", + "description": "OBR Policy measures database: original-scorecard tax and spending rows; local harvest verified byte-identical to the checked-in gzip copy.", + "claims_path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "claims_gzip_sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "claims_uncompressed_sha256": "46117d14c4de7ac10cbc9bc09acef6c5b5060db1605e02334d4a827cf420a3bd", + "workbook_name": "Policy_measures_database_November_2025_.xlsx", + "workbook_sha256": "76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619", + "publication": { + "title": "Policy measures database (November 2025)", + "publisher": "Office for Budget Responsibility", + "publication_url": "https://obr.uk/data/", + "url": "https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "wayback": "https://web.archive.org/web/20260102175529id_/https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "vintage": "November 2025 (updated to Autumn Budget 2025)", + "workbook": "Policy_measures_database_November_2025_.xlsx", + "units_note": "All figures in GBP million; Treasury costings rounded to nearest GBP 5m (GBP 1m since Budget 2018)", + "sign_convention": "positive = gain to the Exchequer (reduces borrowing); verbatim from Notes sheet" + }, + "source_row_identity": "1-based line in uncompressed claims_path plus sha256 of the verbatim UTF-8 row", + "harvest_note": "Spending rows use proposed_metric=exchequer_impact; tax rows use metric=revenue_change. Both signs are positive_gain_to_exchequer. Raw rows and original values are retained in the checked-in harvest; registries contain traceable normalized pointers." + }, + "orientation": "positive means gain to the Exchequer; reversal effect = -(literal reversal - certified baseline)", + "accounting": { + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "sign_convention": "positive means a gain to the Exchequer", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "rows_in": 1116, + "rows_classified": 1116, + "net_gbp_in_decimal": "-106739601405.02819512486489776", + "net_gbp_classified_decimal": "-106739601405.02819512486489776", + "absolute_gbp_in_decimal": "186490393928.55938838526489776", + "absolute_gbp_classified_decimal": "186490393928.55938838526489776", + "by_class": { + "expressible": { + "rows": 0, + "net_gbp_decimal": "0", + "absolute_gbp_decimal": "0", + "measures": 0 + }, + "partial": { + "rows": 84, + "net_gbp_decimal": "-55217430907.2756770960", + "absolute_gbp_decimal": "65981700168.4486404040", + "measures": 4 + }, + "not_expressible": { + "rows": 318, + "net_gbp_decimal": "15971168071.307040306245982", + "absolute_gbp_decimal": "21286066210.258327469254018", + "measures": 35 + }, + "out_of_household_scope": { + "rows": 714, + "net_gbp_decimal": "-67493338569.05955833511087976", + "absolute_gbp_decimal": "99222627549.85242051201087976", + "measures": 38 + } + }, + "by_fy": { + "2023-24": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-8244010898.15974734046", + "net_gbp_classified_decimal": "-8244010898.15974734046", + "absolute_gbp_in_decimal": "10715868675.79345983896", + "absolute_gbp_classified_decimal": "10715868675.79345983896" + }, + "2024-25": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-15042261402.695325714052", + "net_gbp_classified_decimal": "-15042261402.695325714052", + "absolute_gbp_in_decimal": "29467792083.085659022752", + "absolute_gbp_classified_decimal": "29467792083.085659022752" + }, + "2025-26": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-15855946333.00243740586745076", + "net_gbp_classified_decimal": "-15855946333.00243740586745076", + "absolute_gbp_in_decimal": "26392093348.60207916302745076", + "absolute_gbp_classified_decimal": "26392093348.60207916302745076" + }, + "2026-27": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-23069729586.1936580484045535", + "net_gbp_classified_decimal": "-23069729586.1936580484045535", + "absolute_gbp_in_decimal": "35736002553.0133241829445535", + "absolute_gbp_classified_decimal": "35736002553.0133241829445535" + }, + "2027-28": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-26121002234.3894025647086655", + "net_gbp_classified_decimal": "-26121002234.3894025647086655", + "absolute_gbp_in_decimal": "40902479362.5147974027686655", + "absolute_gbp_classified_decimal": "40902479362.5147974027686655" + }, + "2028-29": { + "rows_in": 186, + "rows_classified": 186, + "net_gbp_in_decimal": "-18406650950.587624051372228", + "net_gbp_classified_decimal": "-18406650950.587624051372228", + "absolute_gbp_in_decimal": "43276157905.550068774812228", + "absolute_gbp_classified_decimal": "43276157905.550068774812228" + } + } + }, + "measures": [ + { + "program": "national_insurance", + "classification": "partial", + "construction": "reversal_on_certified_world", + "pe_baseline_modifier": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01": 0.1 + } + }, + "heads": [ + { + "obr_head": "Income tax", + "pe_variables": [ + "income_tax" + ], + "channel": "tax" + }, + { + "obr_head": "NICs", + "pe_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "channel": "tax" + }, + { + "obr_head": "Welfare inside cap", + "pe_variables": [ + "universal_credit" + ], + "channel": "spending" + } + ], + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence.", + "commences_fy": "2023-24", + "pe_gap": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "reported_status": "announced", + "fiscal_event": "Autumn Statement 2023", + "computability": "partial", + "measure_type": "national_insurance", + "source_rows": [ + { + "source_row_id": "obr_pmd_nov2025:10542:89ab4668e579ad56", + "source_row_number": 10542, + "source_row_sha256": "89ab4668e579ad568aa7aca8dd6da7355201071394806676775dfb8f2cd74857", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "metric": "revenue_change", + "fy": "2023-24", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 84329399.55198449, + "value_gbp_decimal": "84329399.55198449", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2023-24", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Static Universal Credit represents only part of the Welfare inside cap head; 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behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html", + "commences_fy": "2024-25", + "pe_gap": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "reported_status": "announced", + "fiscal_event": "Autumn Statement 2023", + "computability": "partial", + "measure_type": "national_insurance", + "source_rows": [ + { + "source_row_id": "obr_pmd_nov2025:10590:9fb656d369cf6c02", + "source_row_number": 10590, + "source_row_sha256": 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at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + }, + { + "source_row_id": "obr_pmd_nov2025:10598:28f9366b82391330", + "source_row_number": 10598, + "source_row_sha256": "28f9366b82391330d9369caa844f3c58d985c55f44b15780e80a26d88a32394a", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "metric": "revenue_change", + "fy": "2025-26", + "tax_head": "NICs", + "head_kind": "tax", + "value_gbp": -350102319.5871488, + "value_gbp_decimal": "-350102319.5871488", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + }, + { + "source_row_id": "obr_pmd_nov2025:10599:0cdd3c6417e28a14", + "source_row_number": 10599, + "source_row_sha256": "0cdd3c6417e28a1466adb6fa0d0dd23dad9f906a4a349b8f0edbc1b0aee22677", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "metric": "revenue_change", + "fy": "2026-27", + "tax_head": "NICs", + "head_kind": "tax", + "value_gbp": -358399850.0876191, + "value_gbp_decimal": "-358399850.0876191", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax 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"gov.hmrc.income_tax.allowances.marriage_allowance.rounding_increment", + "gov.hmrc.income_tax.allowances.marriage_allowance.takeup_rate", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.allowances.personal_allowance.amount", + "gov.hmrc.income_tax.allowances.personal_allowance.maximum_ANI", + "gov.hmrc.income_tax.allowances.personal_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.additional", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.basic", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.higher", + "gov.hmrc.income_tax.allowances.property_allowance", + "gov.hmrc.income_tax.allowances.trading_allowance", + "gov.hmrc.income_tax.rates.savings_starter_rate.allowance", + "gov.hmrc.income_tax.reliefs.pension_contribution.basic_amount", + "gov.hmrc.national_insurance.class_1.rates.employee.additional", + "gov.hmrc.national_insurance.class_1.rates.employee.main", + "gov.hmrc.national_insurance.class_1.rates.employer", + "gov.hmrc.national_insurance.class_1.thresholds.lower_earnings_limit", + "gov.hmrc.national_insurance.class_1.thresholds.primary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.upper_earnings_limit", + "gov.hmrc.national_insurance.class_2.flat_rate", + "gov.hmrc.national_insurance.class_2.small_profits_threshold", + "gov.hmrc.national_insurance.class_4.rates.additional", + "gov.hmrc.national_insurance.class_4.rates.main", + "gov.hmrc.national_insurance.class_4.thresholds.lower_profits_limit", + "gov.hmrc.national_insurance.class_4.thresholds.upper_profits_limit", + "gov.hmrc.national_insurance.salary_sacrifice_pension_cap", + "gov.hmrc.pensions.pension_contributions_relief_age_limit", + "gov.hmrc.pensions.pensions_programs", + "gov.hmrc.tax_free_childcare.age.disability", + "gov.hmrc.tax_free_childcare.age.standard", + 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"gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + "attendance_allowance", + "baseline_pension_credit_entitlement", + "basic_state_pension", + "blind_persons_allowance", + "capital_allowances", + "carers_allowance", + "carers_allowance_reported", + "childcare_expenses", + "childcare_grant", + "childcare_grant_child_eligible", + "childcare_grant_child_has_special_educational_needs", + "childcare_grant_eligible", + "childcare_grant_eligible_children", + "childcare_grant_full_time_student", + "childcare_grant_household_income", + "childcare_grant_provider_is_nanny", + "childcare_grant_receives_nhs_childcare_support", + "childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", + "national_insurance", + "new_state_pension", + "parents_learning_allowance", + "parents_learning_allowance_course_eligible", + "parents_learning_allowance_dependent_children", + "parents_learning_allowance_eligible", + "parents_learning_allowance_household_income", + "partners_unused_personal_allowance", + "pension_annual_allowance", + "pension_contributions", + "pension_contributions_for_annual_allowance", + "pension_contributions_relief", + "pension_contributions_via_salary_sacrifice", + "pension_contributions_via_salary_sacrifice_adjusted", + "pension_credit", + "pension_credit_assessable_capital", + "pension_credit_deemed_income", + "pension_credit_earnings", + "pension_credit_entitlement", + "pension_credit_income", + "pension_credit_reported", + "pension_income", + 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"gov.dwp.pension_credit.savings_credit.threshold.SINGLE", + "gov.dwp.pension_credit.takeup", + "gov.dwp.state_pension.age.female", + "gov.dwp.state_pension.age.male", + "gov.dwp.state_pension.basic_state_pension.amount", + "gov.dwp.state_pension.new_state_pension.active", + "gov.dwp.state_pension.new_state_pension.amount", + "gov.dwp.state_pension.triple_lock.active", + "gov.dwp.state_pension.triple_lock.include_earnings", + "gov.dwp.state_pension.triple_lock.include_inflation", + "gov.dwp.state_pension.triple_lock.minimum_rate", + "gov.dwp.state_pension.triple_lock.outturn", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_1", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_2", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_coverage", + "gov.dwp.universal_credit.elements.childcare.cap.1", + "gov.dwp.universal_credit.elements.childcare.cap.2", + "gov.dwp.universal_credit.elements.childcare.coverage_rate", + "gov.dwp.universal_credit.means_test.work_allowance.with_housing", + "gov.dwp.universal_credit.means_test.work_allowance.without_housing", + "gov.dwp.universal_credit.rebalancing.standard_allowance_uplift", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.claimant_type.age_threshold", + "gov.dwp.winter_fuel_payment.eligibility.state_pension_age_requirement", + "gov.economic_assumptions.indices.obr.private_pension_index", + "gov.economic_assumptions.yoy_growth.obr.private_pension_index", + "gov.hmrc.income_tax.allowances.annual_allowance.default", + "gov.hmrc.income_tax.allowances.annual_allowance.minimum", + "gov.hmrc.income_tax.allowances.annual_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.annual_allowance.taper", + "gov.hmrc.income_tax.allowances.dividend_allowance", + "gov.hmrc.income_tax.allowances.marriage_allowance.eligible_bands", + "gov.hmrc.income_tax.allowances.marriage_allowance.max", + "gov.hmrc.income_tax.allowances.marriage_allowance.rounding_increment", + "gov.hmrc.income_tax.allowances.marriage_allowance.takeup_rate", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.allowances.personal_allowance.amount", + "gov.hmrc.income_tax.allowances.personal_allowance.maximum_ANI", + "gov.hmrc.income_tax.allowances.personal_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.additional", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.basic", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.higher", + "gov.hmrc.income_tax.allowances.property_allowance", + "gov.hmrc.income_tax.allowances.trading_allowance", + "gov.hmrc.income_tax.rates.savings_starter_rate.allowance", + "gov.hmrc.income_tax.reliefs.pension_contribution.basic_amount", + "gov.hmrc.national_insurance.class_1.rates.employee.additional", + "gov.hmrc.national_insurance.class_1.rates.employee.main", + "gov.hmrc.national_insurance.class_1.rates.employer", + "gov.hmrc.national_insurance.class_1.thresholds.lower_earnings_limit", + "gov.hmrc.national_insurance.class_1.thresholds.primary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.upper_earnings_limit", + "gov.hmrc.national_insurance.class_2.flat_rate", + "gov.hmrc.national_insurance.class_2.small_profits_threshold", + "gov.hmrc.national_insurance.class_4.rates.additional", + "gov.hmrc.national_insurance.class_4.rates.main", + "gov.hmrc.national_insurance.class_4.thresholds.lower_profits_limit", + "gov.hmrc.national_insurance.class_4.thresholds.upper_profits_limit", + "gov.hmrc.national_insurance.salary_sacrifice_pension_cap", + "gov.hmrc.pensions.pension_contributions_relief_age_limit", + "gov.hmrc.pensions.pensions_programs", + "gov.hmrc.tax_free_childcare.age.disability", + "gov.hmrc.tax_free_childcare.age.standard", + "gov.hmrc.tax_free_childcare.contribution.disabled_child", + "gov.hmrc.tax_free_childcare.contribution.rate", + "gov.hmrc.tax_free_childcare.contribution.standard_child", + "gov.hmrc.tax_free_childcare.declaration_periods_per_year", + "gov.hmrc.tax_free_childcare.disqualifying_benefits", + "gov.hmrc.tax_free_childcare.income.countable_sources", + "gov.hmrc.tax_free_childcare.income.declaration_period_weeks", + "gov.hmrc.tax_free_childcare.income.income_limit", + "gov.hmrc.tax_free_childcare.minimum_weekly_hours", + "gov.local_authorities.england.council_tax_reduction.pensioners.maximum_support_rate", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.capital_limit", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.withdrawal_rate", + "gov.scottish_government.funded_early_learning_childcare.age.max", + "gov.scottish_government.funded_early_learning_childcare.age.min", + "gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + "attendance_allowance", + "baseline_pension_credit_entitlement", + "basic_state_pension", + "blind_persons_allowance", + "capital_allowances", + "carers_allowance", + "carers_allowance_reported", + "childcare_expenses", + "childcare_grant", + "childcare_grant_child_eligible", + "childcare_grant_child_has_special_educational_needs", + "childcare_grant_eligible", + "childcare_grant_eligible_children", + "childcare_grant_full_time_student", + "childcare_grant_household_income", + "childcare_grant_provider_is_nanny", + "childcare_grant_receives_nhs_childcare_support", + "childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", + "national_insurance", + "new_state_pension", + "parents_learning_allowance", + "parents_learning_allowance_course_eligible", + "parents_learning_allowance_dependent_children", + "parents_learning_allowance_eligible", + "parents_learning_allowance_household_income", + "partners_unused_personal_allowance", + "pension_annual_allowance", + "pension_contributions", + "pension_contributions_for_annual_allowance", + "pension_contributions_relief", + "pension_contributions_via_salary_sacrifice", + "pension_contributions_via_salary_sacrifice_adjusted", + "pension_credit", + "pension_credit_assessable_capital", + "pension_credit_deemed_income", + "pension_credit_earnings", + "pension_credit_entitlement", + "pension_credit_income", + "pension_credit_reported", + "pension_income", + "personal_allowance", + "personal_pension_contributions", + "personal_pension_contributions_tax", + "private_pension_income", + "property_allowance_deduction", + "received_allowances", + "received_allowances_dividend_income", + "received_allowances_earned_income", + "received_allowances_savings_income", + "receives_carers_allowance", + "salary_sacrifice_pension_ni_employee", + "salary_sacrifice_pension_ni_employer", + "savings_allowance", + "scottish_funded_early_learning_childcare_eligible", + "scottish_funded_early_learning_childcare_start_date_reached", + "state_pension", + "state_pension_age", + "state_pension_reported", + "state_pension_type", + "targeted_childcare_entitlement", + "targeted_childcare_entitlement_eligible", + "tax_free_childcare", + "tax_free_childcare_child_age_eligible", + "tax_free_childcare_eligible", + "tax_free_childcare_eligible_declaration_periods", + "tax_free_childcare_expected_declaration_period_income", + "tax_free_childcare_meets_income_requirements", + "tax_free_childcare_meets_uk_connection", + "tax_free_childcare_on_adoption_leave", + "tax_free_childcare_on_qualifying_leave", + "tax_free_childcare_on_shared_parental_leave", + "tax_free_childcare_program_eligible", + "tax_free_childcare_qualifying_child", + "tax_free_childcare_self_employment_start_up_period", + "tax_free_childcare_treated_as_in_work", + "tax_free_childcare_uses_qualifying_provider", + "tax_free_childcare_work_condition", + "taxable_pension_income", + "total_national_insurance", + "total_pension_income", + "trading_allowance_deduction", + "uc_childcare_element", + "uc_childcare_element_eligible_children", + "uc_childcare_work_condition", + "uc_maximum_childcare_element_amount", + "uc_standard_allowance", + "uc_standard_allowance_claimant_type", + "uc_work_allowance", + "universal_childcare_entitlement", + "universal_childcare_entitlement_eligible", + "unused_personal_allowance", + "weekly_childcare_expenses", + "winter_fuel_allowance", + "winter_fuel_allowance_reported", + "would_claim_childcare_grant", + "would_claim_disabled_students_allowance", + "would_claim_extended_childcare", + "would_claim_marriage_allowance", + "would_claim_parents_learning_allowance", + "would_claim_targeted_childcare", + "would_claim_universal_childcare" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "NICs" + ], + "head_variables": [] + }, + { + "program": "scope", + "classification": "out_of_household_scope", + "heads": [], + "construction": null, + "pe_reform_delta": null, + "pe_gap": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source 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FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md.", + "bundle": { + "schema_version": 1, + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "artifact": "populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them.", + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. That is not this repo's preference; it is the data's own compatibility statement. Computing at a newer engine needs a NEW certified bundle, not a relaxed check — see #126." + }, + "source": { + "source": "obr", + "description": "OBR Policy measures database: original-scorecard tax and spending rows; local harvest verified byte-identical to the checked-in gzip copy.", + "claims_path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "claims_gzip_sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "claims_uncompressed_sha256": "46117d14c4de7ac10cbc9bc09acef6c5b5060db1605e02334d4a827cf420a3bd", + "workbook_name": "Policy_measures_database_November_2025_.xlsx", + "workbook_sha256": "76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619", + "publication": { + "title": "Policy measures database (November 2025)", + "publisher": "Office for Budget Responsibility", + "publication_url": "https://obr.uk/data/", + "url": "https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "wayback": "https://web.archive.org/web/20260102175529id_/https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "vintage": "November 2025 (updated to Autumn Budget 2025)", + "workbook": "Policy_measures_database_November_2025_.xlsx", + "units_note": "All figures in GBP million; Treasury costings rounded to nearest GBP 5m (GBP 1m since Budget 2018)", + "sign_convention": "positive = gain to the Exchequer (reduces borrowing); verbatim from Notes sheet" + }, + "source_row_identity": "1-based line in uncompressed claims_path plus sha256 of the verbatim UTF-8 row", + "harvest_note": "Spending rows use proposed_metric=exchequer_impact; tax rows use metric=revenue_change. Both signs are positive_gain_to_exchequer. Raw rows and original values are retained in the checked-in harvest; registries contain traceable normalized pointers." + }, + "orientation": "positive means gain to the Exchequer; reversal effect = -(literal reversal - certified baseline)", + "accounting": { + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "sign_convention": "positive means a gain to the Exchequer", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "rows_in": 1020, + "rows_classified": 1020, + "net_gbp_in_decimal": "-88049522115.949411543823814", + "net_gbp_classified_decimal": "-88049522115.949411543823814", + "absolute_gbp_in_decimal": "126412522967.221098755102794", + "absolute_gbp_classified_decimal": "126412522967.221098755102794", + "by_class": { + "expressible": { + "rows": 0, + "net_gbp_decimal": "0", + 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database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "not_expressible", + "classification_reason": "The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline." + }, + { + "source_row_id": "obr_pmd_nov2025:20824:0ffaa16ecdff767d", + "source_row_number": 20824, + "source_row_sha256": "0ffaa16ecdff767d8f617311c123120be61a28115d568e7e07ab9d8baf0fdd59", + "title": "DWP: pay Universal Credit childcare support upfront for parents moving into work", + "metric": "exchequer_impact", + "fy": "2027-28", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": -10000000.0, + "value_gbp_decimal": "-10000000.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "not_expressible", + "classification_reason": "The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "childcare|lha|pension|allowance|national_insurance", + "parameter_matches": [ + "gov.contrib.abolish_state_pension", + "gov.contrib.cec.state_pension_increase", + "gov.contrib.conservatives.pensioner_personal_allowance", + "gov.contrib.freeze_pension_credit", + "gov.contrib.policyengine.employer_ni.exempt_employer_pension_contributions", + "gov.dfe.childcare_funding_rate[0].amount", + "gov.dfe.childcare_funding_rate[0].threshold", + "gov.dfe.childcare_funding_rate[1].amount", + "gov.dfe.childcare_funding_rate[1].threshold", + "gov.dfe.childcare_funding_rate[2].amount", + "gov.dfe.childcare_funding_rate[2].threshold", + "gov.dfe.childcare_grant.coverage_rate", + "gov.dfe.childcare_grant.eligible_child.max_age.special_educational_needs", + "gov.dfe.childcare_grant.eligible_child.max_age.standard", + "gov.dfe.childcare_grant.income_limit.one_child", + "gov.dfe.childcare_grant.income_limit.two_or_more_children", + "gov.dfe.childcare_grant.weekly_maximum.one_child", + "gov.dfe.childcare_grant.weekly_maximum.two_or_more_children", + "gov.dfe.disabled_students_allowance.maximum", + "gov.dfe.extended_childcare_entitlement.disability_criteria", + "gov.dfe.extended_childcare_entitlement.hours[0].amount", + "gov.dfe.extended_childcare_entitlement.hours[0].threshold", + "gov.dfe.extended_childcare_entitlement.hours[1].amount", + "gov.dfe.extended_childcare_entitlement.hours[1].threshold", + "gov.dfe.extended_childcare_entitlement.hours[2].amount", + "gov.dfe.extended_childcare_entitlement.hours[2].threshold", + "gov.dfe.extended_childcare_entitlement.hours[3].amount", + "gov.dfe.extended_childcare_entitlement.hours[3].threshold", + "gov.dfe.extended_childcare_entitlement.hours[4].amount", + "gov.dfe.extended_childcare_entitlement.hours[4].threshold", + "gov.dfe.extended_childcare_entitlement.hours[5].amount", + "gov.dfe.extended_childcare_entitlement.hours[5].threshold", + "gov.dfe.extended_childcare_entitlement.income.countable_sources", + "gov.dfe.extended_childcare_entitlement.income.limit", + "gov.dfe.extended_childcare_entitlement.minimum_weekly_hours", + "gov.dfe.parents_learning_allowance.income_limit", + "gov.dfe.parents_learning_allowance.maximum", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[0].amount", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[0].threshold", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[1].amount", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[1].threshold", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[2].amount", + "gov.dfe.targeted_childcare_entitlement.age_eligibility[2].threshold", + "gov.dfe.targeted_childcare_entitlement.hours_entitlement", + "gov.dfe.targeted_childcare_entitlement.income_limit.tax_credits", + "gov.dfe.targeted_childcare_entitlement.income_limit.universal_credit", + "gov.dfe.targeted_childcare_entitlement.qualifying_benefits", + "gov.dfe.targeted_childcare_entitlement.qualifying_criteria", + "gov.dfe.universal_childcare_entitlement.age.max", + "gov.dfe.universal_childcare_entitlement.age.min", + "gov.dfe.universal_childcare_entitlement.hours", + "gov.dwp.ESA.income.pension_disregard", + "gov.dwp.JSA.contrib.pension_disregard", + "gov.dwp.LHA.freeze", + "gov.dwp.LHA.means_test.earn_disregard", + "gov.dwp.LHA.means_test.income_disregard_couple", + "gov.dwp.LHA.means_test.income_disregard_lone", + "gov.dwp.LHA.means_test.income_disregard_lone_parent", + "gov.dwp.LHA.means_test.income_disregard_single", + "gov.dwp.LHA.means_test.pension_disregard", + "gov.dwp.LHA.means_test.withdrawal_rate", + "gov.dwp.LHA.means_test.worker_hours", + "gov.dwp.LHA.means_test.worker_income_disregard", + "gov.dwp.LHA.percentile", + "gov.dwp.LHA.shared_accommodation_age_threshold", + "gov.dwp.attendance_allowance.higher", + "gov.dwp.attendance_allowance.lower", + "gov.dwp.carers_allowance.min_hours", + "gov.dwp.carers_allowance.rate", + "gov.dwp.constant_attendance_allowance.exceptional_rate", + "gov.dwp.constant_attendance_allowance.full_day_rate", + "gov.dwp.constant_attendance_allowance.intermediate_rate", + "gov.dwp.constant_attendance_allowance.part_day_rate", + "gov.dwp.housing_benefit.allowances.age_threshold.older", + "gov.dwp.housing_benefit.allowances.age_threshold.younger", + "gov.dwp.housing_benefit.allowances.couple.aged", + "gov.dwp.housing_benefit.allowances.couple.older", + "gov.dwp.housing_benefit.allowances.couple.younger", + "gov.dwp.housing_benefit.allowances.lone_parent.aged", + "gov.dwp.housing_benefit.allowances.lone_parent.older", + "gov.dwp.housing_benefit.allowances.lone_parent.younger", + "gov.dwp.housing_benefit.allowances.single.aged", + "gov.dwp.housing_benefit.allowances.single.older", + "gov.dwp.housing_benefit.allowances.single.younger", + "gov.dwp.housing_benefit.means_test.capital.pension_age.limit", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.amount", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.step", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.threshold", + "gov.dwp.income_support.means_test.pension_disregard", + "gov.dwp.pension_credit.guarantee_credit.additions", + "gov.dwp.pension_credit.guarantee_credit.carer.addition", + "gov.dwp.pension_credit.guarantee_credit.child.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.child_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.education_or_training_start_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.qualifying_young_person_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.first.addition", + "gov.dwp.pension_credit.guarantee_credit.earnings_sources", + "gov.dwp.pension_credit.guarantee_credit.income", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.COUPLE", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.SINGLE", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.addition", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.relevant_benefits", + "gov.dwp.pension_credit.income.capital.lower_threshold", + "gov.dwp.pension_credit.income.capital.sources", + "gov.dwp.pension_credit.income.capital.tariff_income.amount", + "gov.dwp.pension_credit.income.capital.tariff_income.step", + "gov.dwp.pension_credit.income.pension_contributions_deduction", + "gov.dwp.pension_credit.income.savings_credit_excluded_sources", + "gov.dwp.pension_credit.savings_credit.cutoff_year", + "gov.dwp.pension_credit.savings_credit.excluded_income", + "gov.dwp.pension_credit.savings_credit.rate.phase_in", + "gov.dwp.pension_credit.savings_credit.rate.phase_out", + "gov.dwp.pension_credit.savings_credit.threshold.COUPLE", + "gov.dwp.pension_credit.savings_credit.threshold.SINGLE", + "gov.dwp.pension_credit.takeup", + "gov.dwp.state_pension.age.female", + "gov.dwp.state_pension.age.male", + "gov.dwp.state_pension.basic_state_pension.amount", + "gov.dwp.state_pension.new_state_pension.active", + "gov.dwp.state_pension.new_state_pension.amount", + "gov.dwp.state_pension.triple_lock.active", + "gov.dwp.state_pension.triple_lock.include_earnings", + "gov.dwp.state_pension.triple_lock.include_inflation", + "gov.dwp.state_pension.triple_lock.minimum_rate", + "gov.dwp.state_pension.triple_lock.outturn", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_1", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_2", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_coverage", + "gov.dwp.universal_credit.elements.childcare.cap.1", + "gov.dwp.universal_credit.elements.childcare.cap.2", + "gov.dwp.universal_credit.elements.childcare.coverage_rate", + "gov.dwp.universal_credit.means_test.work_allowance.with_housing", + "gov.dwp.universal_credit.means_test.work_allowance.without_housing", + "gov.dwp.universal_credit.rebalancing.standard_allowance_uplift", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.claimant_type.age_threshold", + "gov.dwp.winter_fuel_payment.eligibility.state_pension_age_requirement", + "gov.economic_assumptions.indices.obr.private_pension_index", + "gov.economic_assumptions.yoy_growth.obr.private_pension_index", + "gov.hmrc.income_tax.allowances.annual_allowance.default", + "gov.hmrc.income_tax.allowances.annual_allowance.minimum", + "gov.hmrc.income_tax.allowances.annual_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.annual_allowance.taper", + "gov.hmrc.income_tax.allowances.dividend_allowance", + "gov.hmrc.income_tax.allowances.marriage_allowance.eligible_bands", + "gov.hmrc.income_tax.allowances.marriage_allowance.max", + "gov.hmrc.income_tax.allowances.marriage_allowance.rounding_increment", + "gov.hmrc.income_tax.allowances.marriage_allowance.takeup_rate", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.allowances.personal_allowance.amount", + "gov.hmrc.income_tax.allowances.personal_allowance.maximum_ANI", + "gov.hmrc.income_tax.allowances.personal_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.additional", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.basic", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.higher", + "gov.hmrc.income_tax.allowances.property_allowance", + "gov.hmrc.income_tax.allowances.trading_allowance", + "gov.hmrc.income_tax.rates.savings_starter_rate.allowance", + "gov.hmrc.income_tax.reliefs.pension_contribution.basic_amount", + "gov.hmrc.national_insurance.class_1.rates.employee.additional", + "gov.hmrc.national_insurance.class_1.rates.employee.main", + "gov.hmrc.national_insurance.class_1.rates.employer", + "gov.hmrc.national_insurance.class_1.thresholds.lower_earnings_limit", + "gov.hmrc.national_insurance.class_1.thresholds.primary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.upper_earnings_limit", + "gov.hmrc.national_insurance.class_2.flat_rate", + "gov.hmrc.national_insurance.class_2.small_profits_threshold", + "gov.hmrc.national_insurance.class_4.rates.additional", + "gov.hmrc.national_insurance.class_4.rates.main", + "gov.hmrc.national_insurance.class_4.thresholds.lower_profits_limit", + "gov.hmrc.national_insurance.class_4.thresholds.upper_profits_limit", + "gov.hmrc.national_insurance.salary_sacrifice_pension_cap", + "gov.hmrc.pensions.pension_contributions_relief_age_limit", + "gov.hmrc.pensions.pensions_programs", + "gov.hmrc.tax_free_childcare.age.disability", + "gov.hmrc.tax_free_childcare.age.standard", + "gov.hmrc.tax_free_childcare.contribution.disabled_child", + "gov.hmrc.tax_free_childcare.contribution.rate", + "gov.hmrc.tax_free_childcare.contribution.standard_child", + "gov.hmrc.tax_free_childcare.declaration_periods_per_year", + "gov.hmrc.tax_free_childcare.disqualifying_benefits", + "gov.hmrc.tax_free_childcare.income.countable_sources", + "gov.hmrc.tax_free_childcare.income.declaration_period_weeks", + "gov.hmrc.tax_free_childcare.income.income_limit", + "gov.hmrc.tax_free_childcare.minimum_weekly_hours", + "gov.local_authorities.england.council_tax_reduction.pensioners.maximum_support_rate", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.capital_limit", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.withdrawal_rate", + "gov.scottish_government.funded_early_learning_childcare.age.max", + "gov.scottish_government.funded_early_learning_childcare.age.min", + "gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + "attendance_allowance", + "baseline_pension_credit_entitlement", + "basic_state_pension", + "blind_persons_allowance", + "capital_allowances", + "carers_allowance", + "carers_allowance_reported", + "childcare_expenses", + "childcare_grant", + "childcare_grant_child_eligible", + "childcare_grant_child_has_special_educational_needs", + "childcare_grant_eligible", + "childcare_grant_eligible_children", + "childcare_grant_full_time_student", + "childcare_grant_household_income", + "childcare_grant_provider_is_nanny", + "childcare_grant_receives_nhs_childcare_support", + "childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", + "national_insurance", + "new_state_pension", + "parents_learning_allowance", + "parents_learning_allowance_course_eligible", + "parents_learning_allowance_dependent_children", + "parents_learning_allowance_eligible", + "parents_learning_allowance_household_income", + "partners_unused_personal_allowance", + "pension_annual_allowance", + "pension_contributions", + "pension_contributions_for_annual_allowance", + "pension_contributions_relief", + "pension_contributions_via_salary_sacrifice", + "pension_contributions_via_salary_sacrifice_adjusted", + "pension_credit", + "pension_credit_assessable_capital", + "pension_credit_deemed_income", + "pension_credit_earnings", + "pension_credit_entitlement", + "pension_credit_income", + "pension_credit_reported", + "pension_income", + "personal_allowance", + "personal_pension_contributions", + "personal_pension_contributions_tax", + "private_pension_income", + "property_allowance_deduction", + "received_allowances", + "received_allowances_dividend_income", + "received_allowances_earned_income", + "received_allowances_savings_income", + "receives_carers_allowance", + "salary_sacrifice_pension_ni_employee", + "salary_sacrifice_pension_ni_employer", + "savings_allowance", + "scottish_funded_early_learning_childcare_eligible", + "scottish_funded_early_learning_childcare_start_date_reached", + "state_pension", + "state_pension_age", + "state_pension_reported", + "state_pension_type", + "targeted_childcare_entitlement", + "targeted_childcare_entitlement_eligible", + "tax_free_childcare", + "tax_free_childcare_child_age_eligible", + "tax_free_childcare_eligible", + "tax_free_childcare_eligible_declaration_periods", + "tax_free_childcare_expected_declaration_period_income", + "tax_free_childcare_meets_income_requirements", + "tax_free_childcare_meets_uk_connection", + "tax_free_childcare_on_adoption_leave", + "tax_free_childcare_on_qualifying_leave", + "tax_free_childcare_on_shared_parental_leave", + "tax_free_childcare_program_eligible", + "tax_free_childcare_qualifying_child", + "tax_free_childcare_self_employment_start_up_period", + "tax_free_childcare_treated_as_in_work", + "tax_free_childcare_uses_qualifying_provider", + "tax_free_childcare_work_condition", + "taxable_pension_income", + "total_national_insurance", + "total_pension_income", + "trading_allowance_deduction", + "uc_childcare_element", + "uc_childcare_element_eligible_children", + "uc_childcare_work_condition", + "uc_maximum_childcare_element_amount", + "uc_standard_allowance", + "uc_standard_allowance_claimant_type", + "uc_work_allowance", + "universal_childcare_entitlement", + "universal_childcare_entitlement_eligible", + "unused_personal_allowance", + "weekly_childcare_expenses", + "winter_fuel_allowance", + "winter_fuel_allowance_reported", + "would_claim_childcare_grant", + "would_claim_disabled_students_allowance", + "would_claim_extended_childcare", + "would_claim_marriage_allowance", + "would_claim_parents_learning_allowance", + "would_claim_targeted_childcare", + "would_claim_universal_childcare" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "PSCE in RDEL", + "Welfare inside cap" + ], + "head_variables": [] + }, + { + "program": "universal_credit", + "classification": "partial", + "construction": "reversal_on_certified_world", + "pe_baseline_modifier": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023": 646.35, + "2024": 689.6, + "2025": 701.32, + "2026": 727.97, + "2027": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023": 1108.04, + "2024": 1182.39, + "2025": 1202.49, + "2026": 1248.18, + "2027": 1248.18 + } + }, + "heads": [ + { + "obr_head": "Welfare inside cap", + "pe_variables": [ + "universal_credit" + ], + "channel": "spending" + } + ], + "missing_legs": [ + "Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.", + "Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted." + ], + "note": "Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. 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"gov.dwp.housing_benefit.non_dep_deduction.amount[2].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[2].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[3].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[3].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[4].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[4].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[5].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[5].threshold", + "gov.dwp.pension_credit.income.pension_contributions_deduction", + "gov.dwp.universal_credit.elements.housing.non_dep_deduction.age_threshold", + "gov.dwp.universal_credit.elements.housing.non_dep_deduction.amount", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.bases.taxable_self_employment_income_deductions", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[1].amount", + 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"childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", 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"received_allowances_dividend_income", + "received_allowances_earned_income", + "received_allowances_savings_income", + "receives_carers_allowance", + "salary_sacrifice_pension_ni_employee", + "salary_sacrifice_pension_ni_employer", + "savings_allowance", + "scottish_funded_early_learning_childcare_eligible", + "scottish_funded_early_learning_childcare_start_date_reached", + "state_pension", + "state_pension_age", + "state_pension_reported", + "state_pension_type", + "targeted_childcare_entitlement", + "targeted_childcare_entitlement_eligible", + "tax_free_childcare", + "tax_free_childcare_child_age_eligible", + "tax_free_childcare_eligible", + "tax_free_childcare_eligible_declaration_periods", + "tax_free_childcare_expected_declaration_period_income", + "tax_free_childcare_meets_income_requirements", + "tax_free_childcare_meets_uk_connection", + "tax_free_childcare_on_adoption_leave", + "tax_free_childcare_on_qualifying_leave", + "tax_free_childcare_on_shared_parental_leave", + "tax_free_childcare_program_eligible", + "tax_free_childcare_qualifying_child", + "tax_free_childcare_self_employment_start_up_period", + "tax_free_childcare_treated_as_in_work", + "tax_free_childcare_uses_qualifying_provider", + "tax_free_childcare_work_condition", + "taxable_pension_income", + "total_national_insurance", + "total_pension_income", + "trading_allowance_deduction", + "uc_childcare_element", + "uc_childcare_element_eligible_children", + "uc_childcare_work_condition", + "uc_maximum_childcare_element_amount", + "uc_standard_allowance", + "uc_standard_allowance_claimant_type", + "uc_work_allowance", + "universal_childcare_entitlement", + "universal_childcare_entitlement_eligible", + "unused_personal_allowance", + "weekly_childcare_expenses", + "winter_fuel_allowance", + "winter_fuel_allowance_reported", + "would_claim_childcare_grant", + "would_claim_disabled_students_allowance", + "would_claim_extended_childcare", + "would_claim_marriage_allowance", + "would_claim_parents_learning_allowance", + "would_claim_targeted_childcare", + "would_claim_universal_childcare" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "Welfare inside cap" + ], + "head_variables": [] + }, + { + "program": "scope", + "classification": "out_of_household_scope", + "heads": [], + "construction": null, + "pe_reform_delta": null, + "pe_gap": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "note": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "gap_kind": "out_of_household_scope", + "measure_key": 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"classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:21459:0102ba423af27fec", + "source_row_number": 21459, + "source_row_sha256": "0102ba423af27fecb6a1dfb66a2b95d0552d2d6b2e04706c8c4c33024514151b", + "title": "Other DEL spending", + "metric": "exchequer_impact", + "fy": "2026-27", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": -5000000.0, + "value_gbp_decimal": "-5000000.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:21460:c966156f5714039c", + "source_row_number": 21460, + "source_row_sha256": "c966156f5714039c1a55186d11d1461ae3ee8bab9b2121003402988aa2d43dfe", + "title": "Other DEL spending", + "metric": "exchequer_impact", + "fy": "2027-28", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": -5000000.0, + "value_gbp_decimal": "-5000000.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "firm|corporation|department|block_grant", + "parameter_matches": [], + "variable_matches": [], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "PSCE in RDEL", + "PSGI in CDEL" + ], + "head_variables": [] + } + ] +} diff --git a/data/uk/events/spring_budget_2024_measures.json b/data/uk/events/spring_budget_2024_measures.json new file mode 100644 index 00000000..87a8d061 --- /dev/null +++ b/data/uk/events/spring_budget_2024_measures.json @@ -0,0 +1,19009 @@ +{ + "schema_version": 1, + "event_slug": "spring_budget_2024", + "event_name": "Spring Budget 2024", + "classification_note": "not_expressible means no established executable construction in this replay. gap_kind distinguishes evidenced model/data gaps from construction_pending decisions; pending constructions do not claim the underlying liability model is absent.", + "calendar_years": [ + 2023, + 2024, + 2025, + 2026, + 2027, + 2028 + ], + "years_note": "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md.", + "bundle": { + "schema_version": 1, + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "artifact": "populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them.", + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. That is not this repo's preference; it is the data's own compatibility statement. Computing at a newer engine needs a NEW certified bundle, not a relaxed check — see #126." + }, + "source": { + "source": "obr", + "description": "OBR Policy measures database: original-scorecard tax and spending rows; local harvest verified byte-identical to the checked-in gzip copy.", + "claims_path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "claims_gzip_sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "claims_uncompressed_sha256": "46117d14c4de7ac10cbc9bc09acef6c5b5060db1605e02334d4a827cf420a3bd", + "workbook_name": "Policy_measures_database_November_2025_.xlsx", + "workbook_sha256": "76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619", + "publication": { + "title": "Policy measures database (November 2025)", + "publisher": "Office for Budget Responsibility", + "publication_url": "https://obr.uk/data/", + "url": "https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "wayback": "https://web.archive.org/web/20260102175529id_/https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "vintage": "November 2025 (updated to Autumn Budget 2025)", + "workbook": "Policy_measures_database_November_2025_.xlsx", + "units_note": "All figures in GBP million; Treasury costings rounded to nearest GBP 5m (GBP 1m since Budget 2018)", + "sign_convention": "positive = gain to the Exchequer (reduces borrowing); verbatim from Notes sheet" + }, + "source_row_identity": "1-based line in uncompressed claims_path plus sha256 of the verbatim UTF-8 row", + "harvest_note": "Spending rows use proposed_metric=exchequer_impact; tax rows use metric=revenue_change. Both signs are positive_gain_to_exchequer. Raw rows and original values are retained in the checked-in harvest; registries contain traceable normalized pointers." + }, + "orientation": "positive means gain to the Exchequer; reversal effect = -(literal reversal - certified baseline)", + "accounting": { + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "sign_convention": "positive means a gain to the Exchequer", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "rows_in": 816, + "rows_classified": 816, + "net_gbp_in_decimal": "-44032196115.27379504483028", + "net_gbp_classified_decimal": "-44032196115.27379504483028", + "absolute_gbp_in_decimal": "111908351738.51131217126668", + "absolute_gbp_classified_decimal": "111908351738.51131217126668", + "by_class": { + "expressible": { + "rows": 0, + "net_gbp_decimal": "0", + "absolute_gbp_decimal": "0", + "measures": 0 + }, + "partial": { + "rows": 48, + "net_gbp_decimal": "-51929613884.578753403", + "absolute_gbp_decimal": "58200990442.328215003", + "measures": 3 + }, + "not_expressible": { + "rows": 276, + "net_gbp_decimal": "9152381577.7088104666672", + "absolute_gbp_decimal": "28291135439.2031551041672", + "measures": 26 + }, + "out_of_household_scope": { + "rows": 492, + "net_gbp_decimal": "-1254963808.40385210849748", + "absolute_gbp_decimal": "25416225856.97994206409948", + "measures": 20 + } + }, + "by_fy": { + "2023-24": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-57872132.16214514254", + "net_gbp_classified_decimal": "-57872132.16214514254", + "absolute_gbp_in_decimal": "7195105402.44571865454", + "absolute_gbp_classified_decimal": "7195105402.44571865454" + }, + "2024-25": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-13899536655.7178665414197", + "net_gbp_classified_decimal": "-13899536655.7178665414197", + "absolute_gbp_in_decimal": "16422895138.8574098751447", + "absolute_gbp_classified_decimal": "16422895138.8574098751447" + }, + "2025-26": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-10116298604.5628424105243", + "net_gbp_classified_decimal": "-10116298604.5628424105243", + "absolute_gbp_in_decimal": "18566395921.5101242740759", + "absolute_gbp_classified_decimal": "18566395921.5101242740759" + }, + "2026-27": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-7682994107.6142612190702", + "net_gbp_classified_decimal": "-7682994107.6142612190702", + "absolute_gbp_in_decimal": "21844366329.9605015521516", + "absolute_gbp_classified_decimal": "21844366329.9605015521516" + }, + "2027-28": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-6338461778.42580652471673", + "net_gbp_classified_decimal": "-6338461778.42580652471673", + "absolute_gbp_in_decimal": "23977809872.50816078156473", + "absolute_gbp_classified_decimal": "23977809872.50816078156473" + }, + "2028-29": { + "rows_in": 136, + "rows_classified": 136, + "net_gbp_in_decimal": "-5937032836.79087320655935", + "net_gbp_classified_decimal": "-5937032836.79087320655935", + "absolute_gbp_in_decimal": "23901779073.22939703378975", + "absolute_gbp_classified_decimal": "23901779073.22939703378975" + } + } + }, + "measures": [ + { + "program": "national_insurance", + "classification": "partial", + "construction": "reversal_on_certified_world", + "pe_baseline_modifier": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01": 0.1 + } + }, + "heads": [ + { + "obr_head": "Income tax", + "pe_variables": [ + "income_tax" + ], + "channel": "tax" + }, + { + "obr_head": "NICs", + "pe_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "channel": "tax" + }, + { + "obr_head": "Welfare inside cap", + "pe_variables": [ + "universal_credit" + ], + "channel": "spending" + } + ], + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "note": "The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world.", + "commences_fy": "2024-25", + "pe_gap": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "reported_status": "announced", + "fiscal_event": "Spring Budget 2024", + "computability": "partial", + "measure_type": "national_insurance", + "source_rows": [ + { + "source_row_id": "obr_pmd_nov2025:10950:cfbd201bdcc71ff6", + "source_row_number": 10950, + "source_row_sha256": "cfbd201bdcc71ff63234e3416893998411d0ccc13b3424769ca757e50c6bbc23", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "metric": "revenue_change", + "fy": "2023-24", + "tax_head": "Income tax", + "head_kind": "tax", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2023-24", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "Static Universal Credit represents only part of the Welfare inside cap head; 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"gov.dwp.LHA.means_test.income_disregard_lone", + "gov.dwp.LHA.means_test.income_disregard_lone_parent", + "gov.dwp.LHA.means_test.income_disregard_single", + "gov.dwp.LHA.means_test.pension_disregard", + "gov.dwp.LHA.means_test.withdrawal_rate", + "gov.dwp.LHA.means_test.worker_hours", + "gov.dwp.LHA.means_test.worker_income_disregard", + "gov.dwp.LHA.percentile", + "gov.dwp.LHA.shared_accommodation_age_threshold", + "gov.dwp.attendance_allowance.higher", + "gov.dwp.attendance_allowance.lower", + "gov.dwp.carers_allowance.min_hours", + "gov.dwp.carers_allowance.rate", + "gov.dwp.constant_attendance_allowance.exceptional_rate", + "gov.dwp.constant_attendance_allowance.full_day_rate", + "gov.dwp.constant_attendance_allowance.intermediate_rate", + "gov.dwp.constant_attendance_allowance.part_day_rate", + "gov.dwp.housing_benefit.allowances.age_threshold.older", + "gov.dwp.housing_benefit.allowances.age_threshold.younger", + "gov.dwp.housing_benefit.allowances.couple.aged", + "gov.dwp.housing_benefit.allowances.couple.older", + "gov.dwp.housing_benefit.allowances.couple.younger", + "gov.dwp.housing_benefit.allowances.lone_parent.aged", + "gov.dwp.housing_benefit.allowances.lone_parent.older", + "gov.dwp.housing_benefit.allowances.lone_parent.younger", + "gov.dwp.housing_benefit.allowances.single.aged", + "gov.dwp.housing_benefit.allowances.single.older", + "gov.dwp.housing_benefit.allowances.single.younger", + "gov.dwp.housing_benefit.means_test.capital.pension_age.limit", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.amount", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.step", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.threshold", + "gov.dwp.income_support.means_test.pension_disregard", + "gov.dwp.pension_credit.guarantee_credit.additions", + "gov.dwp.pension_credit.guarantee_credit.carer.addition", + "gov.dwp.pension_credit.guarantee_credit.child.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.child_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.education_or_training_start_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.qualifying_young_person_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.first.addition", + "gov.dwp.pension_credit.guarantee_credit.earnings_sources", + "gov.dwp.pension_credit.guarantee_credit.income", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.COUPLE", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.SINGLE", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.addition", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.relevant_benefits", + "gov.dwp.pension_credit.income.capital.lower_threshold", + "gov.dwp.pension_credit.income.capital.sources", + "gov.dwp.pension_credit.income.capital.tariff_income.amount", + "gov.dwp.pension_credit.income.capital.tariff_income.step", + "gov.dwp.pension_credit.income.pension_contributions_deduction", + "gov.dwp.pension_credit.income.savings_credit_excluded_sources", + "gov.dwp.pension_credit.savings_credit.cutoff_year", + "gov.dwp.pension_credit.savings_credit.excluded_income", + "gov.dwp.pension_credit.savings_credit.rate.phase_in", + "gov.dwp.pension_credit.savings_credit.rate.phase_out", + "gov.dwp.pension_credit.savings_credit.threshold.COUPLE", + "gov.dwp.pension_credit.savings_credit.threshold.SINGLE", + "gov.dwp.pension_credit.takeup", + "gov.dwp.state_pension.age.female", + "gov.dwp.state_pension.age.male", + "gov.dwp.state_pension.basic_state_pension.amount", + "gov.dwp.state_pension.new_state_pension.active", + "gov.dwp.state_pension.new_state_pension.amount", + "gov.dwp.state_pension.triple_lock.active", + "gov.dwp.state_pension.triple_lock.include_earnings", + "gov.dwp.state_pension.triple_lock.include_inflation", + "gov.dwp.state_pension.triple_lock.minimum_rate", + "gov.dwp.state_pension.triple_lock.outturn", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_1", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_2", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_coverage", + "gov.dwp.universal_credit.elements.childcare.cap.1", + "gov.dwp.universal_credit.elements.childcare.cap.2", + "gov.dwp.universal_credit.elements.childcare.coverage_rate", + "gov.dwp.universal_credit.means_test.work_allowance.with_housing", + "gov.dwp.universal_credit.means_test.work_allowance.without_housing", + "gov.dwp.universal_credit.rebalancing.standard_allowance_uplift", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.claimant_type.age_threshold", + "gov.dwp.winter_fuel_payment.eligibility.state_pension_age_requirement", + "gov.economic_assumptions.indices.obr.private_pension_index", + "gov.economic_assumptions.yoy_growth.obr.private_pension_index", + "gov.hmrc.income_tax.allowances.annual_allowance.default", + "gov.hmrc.income_tax.allowances.annual_allowance.minimum", + "gov.hmrc.income_tax.allowances.annual_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.annual_allowance.taper", + "gov.hmrc.income_tax.allowances.dividend_allowance", + "gov.hmrc.income_tax.allowances.marriage_allowance.eligible_bands", + "gov.hmrc.income_tax.allowances.marriage_allowance.max", + "gov.hmrc.income_tax.allowances.marriage_allowance.rounding_increment", + "gov.hmrc.income_tax.allowances.marriage_allowance.takeup_rate", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.allowances.personal_allowance.amount", + "gov.hmrc.income_tax.allowances.personal_allowance.maximum_ANI", + "gov.hmrc.income_tax.allowances.personal_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.additional", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.basic", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.higher", + "gov.hmrc.income_tax.allowances.property_allowance", + "gov.hmrc.income_tax.allowances.trading_allowance", + "gov.hmrc.income_tax.rates.savings_starter_rate.allowance", + "gov.hmrc.income_tax.reliefs.pension_contribution.basic_amount", + "gov.hmrc.national_insurance.class_1.rates.employee.additional", + "gov.hmrc.national_insurance.class_1.rates.employee.main", + "gov.hmrc.national_insurance.class_1.rates.employer", + "gov.hmrc.national_insurance.class_1.thresholds.lower_earnings_limit", + "gov.hmrc.national_insurance.class_1.thresholds.primary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.upper_earnings_limit", + "gov.hmrc.national_insurance.class_2.flat_rate", + "gov.hmrc.national_insurance.class_2.small_profits_threshold", + "gov.hmrc.national_insurance.class_4.rates.additional", + "gov.hmrc.national_insurance.class_4.rates.main", + "gov.hmrc.national_insurance.class_4.thresholds.lower_profits_limit", + "gov.hmrc.national_insurance.class_4.thresholds.upper_profits_limit", + "gov.hmrc.national_insurance.salary_sacrifice_pension_cap", + "gov.hmrc.pensions.pension_contributions_relief_age_limit", + "gov.hmrc.pensions.pensions_programs", + "gov.hmrc.tax_free_childcare.age.disability", + "gov.hmrc.tax_free_childcare.age.standard", + "gov.hmrc.tax_free_childcare.contribution.disabled_child", + "gov.hmrc.tax_free_childcare.contribution.rate", + "gov.hmrc.tax_free_childcare.contribution.standard_child", + "gov.hmrc.tax_free_childcare.declaration_periods_per_year", + "gov.hmrc.tax_free_childcare.disqualifying_benefits", + "gov.hmrc.tax_free_childcare.income.countable_sources", + "gov.hmrc.tax_free_childcare.income.declaration_period_weeks", + "gov.hmrc.tax_free_childcare.income.income_limit", + "gov.hmrc.tax_free_childcare.minimum_weekly_hours", + "gov.local_authorities.england.council_tax_reduction.pensioners.maximum_support_rate", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.capital_limit", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.withdrawal_rate", + "gov.scottish_government.funded_early_learning_childcare.age.max", + "gov.scottish_government.funded_early_learning_childcare.age.min", + "gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + "attendance_allowance", + "baseline_pension_credit_entitlement", + "basic_state_pension", + "blind_persons_allowance", + "capital_allowances", + "carers_allowance", + "carers_allowance_reported", + "childcare_expenses", + "childcare_grant", + "childcare_grant_child_eligible", + "childcare_grant_child_has_special_educational_needs", + "childcare_grant_eligible", + "childcare_grant_eligible_children", + "childcare_grant_full_time_student", + "childcare_grant_household_income", + "childcare_grant_provider_is_nanny", + "childcare_grant_receives_nhs_childcare_support", + "childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", + "national_insurance", + "new_state_pension", + "parents_learning_allowance", + "parents_learning_allowance_course_eligible", + "parents_learning_allowance_dependent_children", + "parents_learning_allowance_eligible", + "parents_learning_allowance_household_income", + "partners_unused_personal_allowance", + "pension_annual_allowance", + "pension_contributions", + "pension_contributions_for_annual_allowance", + "pension_contributions_relief", + "pension_contributions_via_salary_sacrifice", + "pension_contributions_via_salary_sacrifice_adjusted", + "pension_credit", + "pension_credit_assessable_capital", + "pension_credit_deemed_income", + "pension_credit_earnings", + "pension_credit_entitlement", + "pension_credit_income", + "pension_credit_reported", + "pension_income", + "personal_allowance", + "personal_pension_contributions", + "personal_pension_contributions_tax", + "private_pension_income", + "property_allowance_deduction", + "received_allowances", + "received_allowances_dividend_income", + "received_allowances_earned_income", + "received_allowances_savings_income", + "receives_carers_allowance", + "salary_sacrifice_pension_ni_employee", + "salary_sacrifice_pension_ni_employer", + "savings_allowance", + "scottish_funded_early_learning_childcare_eligible", + "scottish_funded_early_learning_childcare_start_date_reached", + "state_pension", + "state_pension_age", + "state_pension_reported", + "state_pension_type", + "targeted_childcare_entitlement", + "targeted_childcare_entitlement_eligible", + "tax_free_childcare", + "tax_free_childcare_child_age_eligible", + "tax_free_childcare_eligible", + "tax_free_childcare_eligible_declaration_periods", + "tax_free_childcare_expected_declaration_period_income", + "tax_free_childcare_meets_income_requirements", + "tax_free_childcare_meets_uk_connection", + "tax_free_childcare_on_adoption_leave", + "tax_free_childcare_on_qualifying_leave", + "tax_free_childcare_on_shared_parental_leave", + "tax_free_childcare_program_eligible", + "tax_free_childcare_qualifying_child", + "tax_free_childcare_self_employment_start_up_period", + "tax_free_childcare_treated_as_in_work", + "tax_free_childcare_uses_qualifying_provider", + "tax_free_childcare_work_condition", + "taxable_pension_income", + "total_national_insurance", + "total_pension_income", + "trading_allowance_deduction", + "uc_childcare_element", + "uc_childcare_element_eligible_children", + "uc_childcare_work_condition", + "uc_maximum_childcare_element_amount", + "uc_standard_allowance", + "uc_standard_allowance_claimant_type", + "uc_work_allowance", + "universal_childcare_entitlement", + "universal_childcare_entitlement_eligible", + "unused_personal_allowance", + "weekly_childcare_expenses", + "winter_fuel_allowance", + "winter_fuel_allowance_reported", + "would_claim_childcare_grant", + "would_claim_disabled_students_allowance", + "would_claim_extended_childcare", + "would_claim_marriage_allowance", + "would_claim_parents_learning_allowance", + "would_claim_targeted_childcare", + "would_claim_universal_childcare" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "Income tax" + ], + "head_variables": [] + }, + { + "program": "administration", + "classification": "not_expressible", + "heads": [], + "construction": null, + "pe_reform_delta": null, + "pe_gap": "Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.", + "missing_legs": [ + "Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour." 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"gov.dfe.universal_childcare_entitlement.age.min", + "gov.dfe.universal_childcare_entitlement.hours", + "gov.dwp.ESA.income.pension_disregard", + "gov.dwp.JSA.contrib.pension_disregard", + "gov.dwp.LHA.freeze", + "gov.dwp.LHA.means_test.earn_disregard", + "gov.dwp.LHA.means_test.income_disregard_couple", + "gov.dwp.LHA.means_test.income_disregard_lone", + "gov.dwp.LHA.means_test.income_disregard_lone_parent", + "gov.dwp.LHA.means_test.income_disregard_single", + "gov.dwp.LHA.means_test.pension_disregard", + "gov.dwp.LHA.means_test.withdrawal_rate", + "gov.dwp.LHA.means_test.worker_hours", + "gov.dwp.LHA.means_test.worker_income_disregard", + "gov.dwp.LHA.percentile", + "gov.dwp.LHA.shared_accommodation_age_threshold", + "gov.dwp.attendance_allowance.higher", + "gov.dwp.attendance_allowance.lower", + "gov.dwp.carers_allowance.min_hours", + "gov.dwp.carers_allowance.rate", + "gov.dwp.constant_attendance_allowance.exceptional_rate", + "gov.dwp.constant_attendance_allowance.full_day_rate", + "gov.dwp.constant_attendance_allowance.intermediate_rate", + "gov.dwp.constant_attendance_allowance.part_day_rate", + "gov.dwp.housing_benefit.allowances.age_threshold.older", + "gov.dwp.housing_benefit.allowances.age_threshold.younger", + "gov.dwp.housing_benefit.allowances.couple.aged", + "gov.dwp.housing_benefit.allowances.couple.older", + "gov.dwp.housing_benefit.allowances.couple.younger", + "gov.dwp.housing_benefit.allowances.lone_parent.aged", + "gov.dwp.housing_benefit.allowances.lone_parent.older", + "gov.dwp.housing_benefit.allowances.lone_parent.younger", + "gov.dwp.housing_benefit.allowances.single.aged", + "gov.dwp.housing_benefit.allowances.single.older", + "gov.dwp.housing_benefit.allowances.single.younger", + "gov.dwp.housing_benefit.means_test.capital.pension_age.limit", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.amount", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.step", + "gov.dwp.housing_benefit.means_test.capital.pension_age.tariff_income.threshold", + "gov.dwp.income_support.means_test.pension_disregard", + "gov.dwp.pension_credit.guarantee_credit.additions", + "gov.dwp.pension_credit.guarantee_credit.carer.addition", + "gov.dwp.pension_credit.guarantee_credit.child.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.addition", + "gov.dwp.pension_credit.guarantee_credit.child.disability.severe.eligibility", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.child_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.education_or_training_start_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.eligibility.qualifying_young_person_age_limit", + "gov.dwp.pension_credit.guarantee_credit.child.first.addition", + "gov.dwp.pension_credit.guarantee_credit.earnings_sources", + "gov.dwp.pension_credit.guarantee_credit.income", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.COUPLE", + "gov.dwp.pension_credit.guarantee_credit.minimum_guarantee.SINGLE", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.addition", + "gov.dwp.pension_credit.guarantee_credit.severe_disability.relevant_benefits", + "gov.dwp.pension_credit.income.capital.lower_threshold", + "gov.dwp.pension_credit.income.capital.sources", + "gov.dwp.pension_credit.income.capital.tariff_income.amount", + "gov.dwp.pension_credit.income.capital.tariff_income.step", + "gov.dwp.pension_credit.income.pension_contributions_deduction", + "gov.dwp.pension_credit.income.savings_credit_excluded_sources", + "gov.dwp.pension_credit.savings_credit.cutoff_year", + "gov.dwp.pension_credit.savings_credit.excluded_income", + "gov.dwp.pension_credit.savings_credit.rate.phase_in", + "gov.dwp.pension_credit.savings_credit.rate.phase_out", + "gov.dwp.pension_credit.savings_credit.threshold.COUPLE", + "gov.dwp.pension_credit.savings_credit.threshold.SINGLE", + "gov.dwp.pension_credit.takeup", + "gov.dwp.state_pension.age.female", + "gov.dwp.state_pension.age.male", + "gov.dwp.state_pension.basic_state_pension.amount", + "gov.dwp.state_pension.new_state_pension.active", + "gov.dwp.state_pension.new_state_pension.amount", + "gov.dwp.state_pension.triple_lock.active", + "gov.dwp.state_pension.triple_lock.include_earnings", + "gov.dwp.state_pension.triple_lock.include_inflation", + "gov.dwp.state_pension.triple_lock.minimum_rate", + "gov.dwp.state_pension.triple_lock.outturn", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_1", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_2", + "gov.dwp.tax_credits.working_tax_credit.elements.childcare_coverage", + "gov.dwp.universal_credit.elements.childcare.cap.1", + "gov.dwp.universal_credit.elements.childcare.cap.2", + "gov.dwp.universal_credit.elements.childcare.coverage_rate", + "gov.dwp.universal_credit.means_test.work_allowance.with_housing", + "gov.dwp.universal_credit.means_test.work_allowance.without_housing", + "gov.dwp.universal_credit.rebalancing.standard_allowance_uplift", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD", + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG", + "gov.dwp.universal_credit.standard_allowance.claimant_type.age_threshold", + "gov.dwp.winter_fuel_payment.eligibility.state_pension_age_requirement", + "gov.economic_assumptions.indices.obr.private_pension_index", + "gov.economic_assumptions.yoy_growth.obr.private_pension_index", + "gov.hmrc.income_tax.allowances.annual_allowance.default", + "gov.hmrc.income_tax.allowances.annual_allowance.minimum", + "gov.hmrc.income_tax.allowances.annual_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.annual_allowance.taper", + "gov.hmrc.income_tax.allowances.dividend_allowance", + "gov.hmrc.income_tax.allowances.marriage_allowance.eligible_bands", + "gov.hmrc.income_tax.allowances.marriage_allowance.max", + "gov.hmrc.income_tax.allowances.marriage_allowance.rounding_increment", + "gov.hmrc.income_tax.allowances.marriage_allowance.takeup_rate", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.allowances.personal_allowance.amount", + "gov.hmrc.income_tax.allowances.personal_allowance.maximum_ANI", + "gov.hmrc.income_tax.allowances.personal_allowance.reduction_rate", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.additional", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.basic", + "gov.hmrc.income_tax.allowances.personal_savings_allowance.higher", + "gov.hmrc.income_tax.allowances.property_allowance", + "gov.hmrc.income_tax.allowances.trading_allowance", + "gov.hmrc.income_tax.rates.savings_starter_rate.allowance", + "gov.hmrc.income_tax.reliefs.pension_contribution.basic_amount", + "gov.hmrc.national_insurance.class_1.rates.employee.additional", + "gov.hmrc.national_insurance.class_1.rates.employee.main", + "gov.hmrc.national_insurance.class_1.rates.employer", + "gov.hmrc.national_insurance.class_1.thresholds.lower_earnings_limit", + "gov.hmrc.national_insurance.class_1.thresholds.primary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold", + "gov.hmrc.national_insurance.class_1.thresholds.upper_earnings_limit", + "gov.hmrc.national_insurance.class_2.flat_rate", + "gov.hmrc.national_insurance.class_2.small_profits_threshold", + "gov.hmrc.national_insurance.class_4.rates.additional", + "gov.hmrc.national_insurance.class_4.rates.main", + "gov.hmrc.national_insurance.class_4.thresholds.lower_profits_limit", + "gov.hmrc.national_insurance.class_4.thresholds.upper_profits_limit", + "gov.hmrc.national_insurance.salary_sacrifice_pension_cap", + "gov.hmrc.pensions.pension_contributions_relief_age_limit", + "gov.hmrc.pensions.pensions_programs", + "gov.hmrc.tax_free_childcare.age.disability", + "gov.hmrc.tax_free_childcare.age.standard", + "gov.hmrc.tax_free_childcare.contribution.disabled_child", + "gov.hmrc.tax_free_childcare.contribution.rate", + "gov.hmrc.tax_free_childcare.contribution.standard_child", + "gov.hmrc.tax_free_childcare.declaration_periods_per_year", + "gov.hmrc.tax_free_childcare.disqualifying_benefits", + "gov.hmrc.tax_free_childcare.income.countable_sources", + "gov.hmrc.tax_free_childcare.income.declaration_period_weeks", + "gov.hmrc.tax_free_childcare.income.income_limit", + "gov.hmrc.tax_free_childcare.minimum_weekly_hours", + "gov.local_authorities.england.council_tax_reduction.pensioners.maximum_support_rate", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.capital_limit", + "gov.local_authorities.england.council_tax_reduction.pensioners.means_test.withdrawal_rate", + "gov.scottish_government.funded_early_learning_childcare.age.max", + "gov.scottish_government.funded_early_learning_childcare.age.min", + "gov.scottish_government.funded_early_learning_childcare.hours_per_year", + "gov.social_security_scotland.pawhp.eligibility.state_pension_age_requirement", + "gov.social_security_scotland.scottish_child_payment.qualifying_benefits.pension_credit", + "gov.treasury.cost_of_living_support.pensioners.amount", + "gov.treasury.cost_of_living_support.pensioners.qualifying_benefits" + ], + "variable_matches": [ + "BRMA_LHA_rate", + "LHA_allowed_bedrooms", + "LHA_cap", + "LHA_category", + "LHA_eligible", + "WTC_childcare_element", + "additional_state_pension", + "allowances", + "attendance_allowance", + "baseline_pension_credit_entitlement", + "basic_state_pension", + "blind_persons_allowance", + "capital_allowances", + "carers_allowance", + "carers_allowance_reported", + "childcare_expenses", + "childcare_grant", + "childcare_grant_child_eligible", + "childcare_grant_child_has_special_educational_needs", + "childcare_grant_eligible", + "childcare_grant_eligible_children", + "childcare_grant_full_time_student", + "childcare_grant_household_income", + "childcare_grant_provider_is_nanny", + "childcare_grant_receives_nhs_childcare_support", + "childcare_grant_receives_postgraduate_loan", + "childcare_grant_student_finance_eligible", + "childcare_grant_uses_qualifying_provider", + "council_tax_reduction_household_has_pensioner", + "disabled_students_allowance", + "disabled_students_allowance_course_eligible", + "disabled_students_allowance_eligible", + "disabled_students_allowance_eligible_expenses", + "disabled_students_allowance_has_qualifying_condition", + "disabled_students_allowance_receives_equivalent_support", + "employee_pension_contributions", + "employee_pension_contributions_reported", + "employer_pension_contributions", + "extended_childcare_entitlement", + "extended_childcare_entitlement_eligible", + "extended_childcare_entitlement_meets_income_requirements", + "extended_childcare_entitlement_work_condition", + "housing_benefit_applicable_income_childcare_element", + "is_child_for_pension_credit", + "is_child_or_qualifying_young_person_for_pension_credit", + "is_child_receiving_extended_childcare", + "is_child_receiving_targeted_childcare", + "is_child_receiving_tax_free_childcare", + "is_child_receiving_universal_childcare", + "is_pension_credit_eligible", + "is_qualifying_young_person_for_pension_credit", + "is_uc_work_allowance_eligible", + "marriage_allowance", + "married_couples_allowance", + "married_couples_allowance_deduction", + "maternity_allowance", + "maternity_allowance_reported", + "maximum_extended_childcare_hours_usage", + "meets_child_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_marriage_allowance_income_conditions", + "meets_qualifying_young_person_age_condition_for_pension_credit", + "meets_qualifying_young_person_education_or_training_condition_for_pension_credit", + "meets_qualifying_young_person_entry_condition_for_pension_credit", + "meets_tax_credit_criteria_for_targeted_childcare_entitlement", + "meets_universal_credit_criteria_for_targeted_childcare_entitlement", + "meets_working_tax_credit_criteria_for_targeted_childcare_entitlement", + "national_insurance", + "new_state_pension", + "parents_learning_allowance", + "parents_learning_allowance_course_eligible", + "parents_learning_allowance_dependent_children", + "parents_learning_allowance_eligible", + "parents_learning_allowance_household_income", + "partners_unused_personal_allowance", + "pension_annual_allowance", + "pension_contributions", + "pension_contributions_for_annual_allowance", + "pension_contributions_relief", + "pension_contributions_via_salary_sacrifice", + "pension_contributions_via_salary_sacrifice_adjusted", + "pension_credit", + "pension_credit_assessable_capital", + "pension_credit_deemed_income", + "pension_credit_earnings", + "pension_credit_entitlement", + "pension_credit_income", + "pension_credit_reported", + "pension_income", + "personal_allowance", + "personal_pension_contributions", + "personal_pension_contributions_tax", + "private_pension_income", + "property_allowance_deduction", + "received_allowances", + "received_allowances_dividend_income", + "received_allowances_earned_income", + "received_allowances_savings_income", + "receives_carers_allowance", + "salary_sacrifice_pension_ni_employee", + "salary_sacrifice_pension_ni_employer", + "savings_allowance", + "scottish_funded_early_learning_childcare_eligible", + "scottish_funded_early_learning_childcare_start_date_reached", + "state_pension", + "state_pension_age", + "state_pension_reported", + "state_pension_type", + "targeted_childcare_entitlement", + "targeted_childcare_entitlement_eligible", + "tax_free_childcare", + "tax_free_childcare_child_age_eligible", + "tax_free_childcare_eligible", + "tax_free_childcare_eligible_declaration_periods", + "tax_free_childcare_expected_declaration_period_income", + "tax_free_childcare_meets_income_requirements", + "tax_free_childcare_meets_uk_connection", + "tax_free_childcare_on_adoption_leave", + "tax_free_childcare_on_qualifying_leave", + "tax_free_childcare_on_shared_parental_leave", + "tax_free_childcare_program_eligible", + "tax_free_childcare_qualifying_child", + "tax_free_childcare_self_employment_start_up_period", + "tax_free_childcare_treated_as_in_work", + "tax_free_childcare_uses_qualifying_provider", + "tax_free_childcare_work_condition", + "taxable_pension_income", + "total_national_insurance", + "total_pension_income", + "trading_allowance_deduction", + "uc_childcare_element", + "uc_childcare_element_eligible_children", + "uc_childcare_work_condition", + "uc_maximum_childcare_element_amount", + "uc_standard_allowance", + "uc_standard_allowance_claimant_type", + "uc_work_allowance", + "universal_childcare_entitlement", + "universal_childcare_entitlement_eligible", + "unused_personal_allowance", + "weekly_childcare_expenses", + "winter_fuel_allowance", + "winter_fuel_allowance_reported", + "would_claim_childcare_grant", + "would_claim_disabled_students_allowance", + "would_claim_extended_childcare", + "would_claim_marriage_allowance", + "would_claim_parents_learning_allowance", + "would_claim_targeted_childcare", + "would_claim_universal_childcare" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "Corporation tax (onshore)", + "Income tax", + "NICs", + "PSCE in RDEL", + "Scottish BGA (current)", + "Welfare inside cap" + ], + "head_variables": [] + }, 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"computability": "out_of_household_scope", + "measure_type": "business_tax", + "source_rows": [ + { + "source_row_id": "obr_pmd_nov2025:11322:79b4cee123f5538d", + "source_row_number": 11322, + "source_row_sha256": "79b4cee123f5538dc7178333f71bf7e6f7a8b74c824a8148d96e8d0a5238e034", + "title": "Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027", + "metric": "revenue_change", + "fy": "2023-24", + "tax_head": "CBAM", + "head_kind": "tax", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Tax Measures (Policy measures database)", + "source_column": "2023-24", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:11323:579de8cda573aa5f", + "source_row_number": 11323, + "source_row_sha256": 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"classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "firm|corporation|department|block_grant", + "parameter_matches": [], + "variable_matches": [], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "PSCE in RDEL", + "Scottish BGA (current)" + ], + "head_variables": [] + } + ] +} diff --git a/data/uk/events/spring_statement_2025_measures.json b/data/uk/events/spring_statement_2025_measures.json new file mode 100644 index 00000000..1538a8fb --- /dev/null +++ b/data/uk/events/spring_statement_2025_measures.json @@ -0,0 +1,11649 @@ +{ + "schema_version": 1, + "event_slug": "spring_statement_2025", + "event_name": "Spring Statement 2025", + "classification_note": "not_expressible means no established executable construction in this replay. gap_kind distinguishes evidenced model/data gaps from construction_pending decisions; pending constructions do not claim the underlying liability model is absent.", + "calendar_years": [ + 2024, + 2025, + 2026, + 2027, + 2028, + 2029 + ], + "years_note": "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md.", + "bundle": { + "schema_version": 1, + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "artifact": "populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them.", + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. That is not this repo's preference; it is the data's own compatibility statement. 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"classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "surplus|transitional|claim_history|descriptor|assessment|deduction", + "parameter_matches": [ + "gov.dwp.housing_benefit.non_dep_deduction.age_threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[0].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[0].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[1].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[1].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[2].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[2].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[3].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[3].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[4].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[4].threshold", + "gov.dwp.housing_benefit.non_dep_deduction.amount[5].amount", + "gov.dwp.housing_benefit.non_dep_deduction.amount[5].threshold", + "gov.dwp.pension_credit.income.pension_contributions_deduction", + "gov.dwp.universal_credit.elements.housing.non_dep_deduction.age_threshold", + "gov.dwp.universal_credit.elements.housing.non_dep_deduction.amount", + "gov.hmrc.income_tax.allowances.married_couples_allowance.deduction_rate", + "gov.hmrc.income_tax.bases.taxable_self_employment_income_deductions", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.kingston_upon_thames.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.merton.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.newham.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.oxford.council_tax_reduction.non_dep_deduction.remunerative_work_hours", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[0].amount", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[0].threshold", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[1].amount", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[1].threshold", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[2].amount", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[2].threshold", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[3].amount", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.amount[3].threshold", + "gov.local_authorities.westminster.council_tax_reduction.non_dep_deduction.remunerative_work_hours" + ], + "variable_matches": [ + "council_tax_reduction_individual_non_dep_deduction", + "council_tax_reduction_individual_non_dep_deduction_eligible", + "council_tax_reduction_non_dep_deductions", + "employment_deductions", + "household_benefits_individual_non_dep_deduction", + "housing_benefit_individual_non_dep_deduction_eligible", + "housing_benefit_non_dep_deductions", + "kingston_upon_thames_council_tax_reduction_individual_non_dep_deduction", + "kingston_upon_thames_council_tax_reduction_non_dep_deductions", + "married_couples_allowance_deduction", + "merton_council_tax_reduction_individual_non_dep_deduction", + "merton_council_tax_reduction_non_dep_deductions", + "newham_council_tax_reduction_individual_non_dep_deduction", + "newham_council_tax_reduction_non_dep_deductions", + "other_deductions", + "oxford_council_tax_reduction_individual_non_dep_deduction", + "oxford_council_tax_reduction_non_dep_deductions", + "property_allowance_deduction", + "trading_allowance_deduction", + "uc_individual_non_dep_deduction", + "uc_individual_non_dep_deduction_eligible", + "uc_non_dep_deduction_exempt", + "uc_non_dep_deductions", + "westminster_council_tax_reduction_individual_non_dep_deduction", + "westminster_council_tax_reduction_non_dep_deductions" + ], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "Scottish BGA (current)", + "Welfare inside cap" + ], + "head_variables": [] + }, + { + "program": "universal_credit", + "classification": "partial", + "construction": "reversal_on_certified_world", + "pe_baseline_modifier": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026": 437.66, + "2027": 447.73, + "2028": 456.68, + "2029": 465.81 + } + }, + "heads": [ + { + "obr_head": "Welfare inside cap", + "pe_variables": [ + "universal_credit" + ], + "channel": "spending" + } + ], + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "commences_fy": "2026-27", + "counterfactual_derivation": { + "formula": "round(monthly_health_amount_2025_26 * benefit_CPI_April_year / benefit_CPI_April_2025, 2)", + "amount_2025_26": 423.27, + "index_parameter": "gov.benefit_uprating_cpi" + }, + "pe_gap": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "reported_status": "announced", + "fiscal_event": "Spring Statement 2025", + "computability": "partial", + "measure_type": "universal_credit", + "source_rows": [ + { + "source_row_id": "obr_pmd_nov2025:23315:dad0cc239a4e63b0", + "source_row_number": 23315, + "source_row_sha256": "dad0cc239a4e63b0198c1163a07187694d4206b237a17942f6a298fc196dc1cd", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2024-25", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23316:f668186ed5d65ba8", + "source_row_number": 23316, + "source_row_sha256": "f668186ed5d65ba81de1452b21dca7718e0ec216a086891a058c0a2e7c432c26", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2025-26", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23317:1b983354102bb14d", + "source_row_number": 23317, + "source_row_sha256": "1b983354102bb14d8a84192cada5ae2a86db0c77f64d261c9f0ec6393377ae17", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2026-27", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 760288239.1244123, + "value_gbp_decimal": "760288239.1244123", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23318:dcc529f309fec572", + "source_row_number": 23318, + "source_row_sha256": "dcc529f309fec572ca9e335e644875ea2506748e75d34d487e60cd12bf929321", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2027-28", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 1555705616.0371184, + "value_gbp_decimal": "1555705616.0371184", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23319:c6ce8500db20415e", + "source_row_number": 23319, + "source_row_sha256": "c6ce8500db20415e37ac360375a6f8d063080330e1335bcbc6205c58649f3ab4", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2028-29", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 2328372386.4247274, + "value_gbp_decimal": "2328372386.4247274", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23320:4c41d84635ed82ad", + "source_row_number": 23320, + "source_row_sha256": "4c41d84635ed82addd7ab8c402be5d8d0ca7a62c8cb88fe612a50fe6ea9aeeda", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2029-30", + "tax_head": "Welfare inside cap", + "head_kind": "spending", + "value_gbp": 3053484644.7733545, + "value_gbp_decimal": "3053484644.7733545", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "partial", + "classification_reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement." + }, + { + "source_row_id": "obr_pmd_nov2025:23321:a8fcc648d1c77779", + "source_row_number": 23321, + "source_row_sha256": "a8fcc648d1c77779232150a8d13f89fef31d4552ccc57b78efd4dd9b577cb67d", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "metric": "exchequer_impact", + "fy": "2024-25", + "tax_head": "Scottish BGA (current)", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; 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"source_row_number": 23489, + "source_row_sha256": "e8c87efc8ae2dd135a226c322db58fbc1bfc3d31705f2ebc3841524dea9308d4", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2024-25", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2024-25", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23490:bb0dc9ce989b66a2", + "source_row_number": 23490, + "source_row_sha256": "bb0dc9ce989b66a2d053468e9911082a7a728eaba3de500f6c683dec13b9bb54", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2025-26", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 3514070.6353100496, + "value_gbp_decimal": "3514070.6353100496", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2025-26", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23491:4057ff5191eec8e2", + "source_row_number": 23491, + "source_row_sha256": "4057ff5191eec8e24ea1bc5dcabae75956cb7030a9d0b2350f0a5f2fc49d02fe", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2026-27", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2026-27", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23492:1bd5e1434db404b4", + "source_row_number": 23492, + "source_row_sha256": "1bd5e1434db404b44b688a35b19b45c2644a1b605abc3ca05f358db8748d8580", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2027-28", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2027-28", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23493:49c34cb5775e7883", + "source_row_number": 23493, + "source_row_sha256": "49c34cb5775e788315be00b2322227763f2349320621653d701bde87db8c5db5", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2028-29", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2028-29", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + }, + { + "source_row_id": "obr_pmd_nov2025:23494:edd72c4f66c02a27", + "source_row_number": 23494, + "source_row_sha256": "edd72c4f66c02a27c91d41abafbf0c99a9dec51622fd1792640536b92c4a0170", + "title": "OBR Allowance for shortfall and Welsh Government consequentials", + "metric": "exchequer_impact", + "fy": "2029-30", + "tax_head": "PSGI in CDEL", + "head_kind": "spending", + "value_gbp": 0.0, + "value_gbp_decimal": "0.0", + "source_table": "Spending Measures (Policy measures database)", + "source_column": "2029-30", + "sign_convention": "positive_gain_to_exchequer", + "classification": "out_of_household_scope", + "classification_reason": "Source head is outside household tax-benefit scope; retained for event accounting." + } + ], + "divergence_axes": [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope" + ], + "name_search": { + "pattern": "firm|corporation|department|block_grant", + "parameter_matches": [], + "variable_matches": [], + "engine_version": "2.89.2", + "searched": [ + "full_parameter_tree", + "full_variable_list" + ] + }, + "unmapped_obr_heads": [ + "PSCE in RDEL", + "PSGI in CDEL", + "Welsh BGA (current)" + ], + "head_variables": [] + } + ] +} diff --git a/data/uk/obr_divergence_axes.json b/data/uk/obr_divergence_axes.json index ad25e30d..383c6812 100644 --- a/data/uk/obr_divergence_axes.json +++ b/data/uk/obr_divergence_axes.json @@ -2,6 +2,7 @@ "_schema": { "description": "Per-measure decomposition registry for the OBR costings divergences (#59). Consumed by pipeline/decompose_uk_obr_divergence.py together with results/uk/obr_costings/COMPARISON.csv (PR #56). Components decompose gap = PE - OBR in GBP under the announced-measure positive_gain_to_exchequer orientation, per FY. `residual` is NOT an axis: it was both a registry axis and the quantity the pipeline computes, so a component could be filed under the name of the thing it was meant to explain. Statuses: computed = the recipe is EXECUTED by the pipeline from the comparison rows on every run (no hard-coded value, so it cannot drift from the data it claims); sized = per-FY GBP values quoted VERBATIM from a fetched primary source (no arithmetic beyond unit scaling); derived = values computed from quoted numbers, with the derivation formula stated and its confounds named; unsized = sizing recipe only. The pipeline computes residual = gap - sum(sized + derived) and classifies every valued component by direction: explains_gap (same sign as the gap) or masks_gap (opposite sign - the axis hides part of a larger like-for-like disagreement, so the raw gap UNDERSTATES the divergence; the record then carries divergence_understated=true and like_for_like_gap_gbp). Any unsized component forces decomposition_status=partial and the remainder is residual_plus_unsized; explained_share is emitted only for complete decompositions with no masking components. JSON not YAML: CI installs pytest only.", "axes": [ + "population_vintage", "behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", @@ -9,7 +10,35 @@ "construction_scope", "joint_behavioural_and_scope" ], - "sign_convention": "component value = contribution to (PE - OBR); positive means the axis pushes PE above OBR" + "sign_convention": "component value = contribution to (PE - OBR); positive means the axis pushes PE above OBR", + "event_replay_axes": { + "population_vintage": { + "description": "OBR costed a measure using the forecast and population assumptions at its fiscal event. The certified replay uses one populace-uk-2023 population calibrated to later targets, uprated by policyengine-uk 2.89.2. This axis is distinct from the policy counterfactual in baseline_vintage.", + "status": "unsized", + "basis": "data/uk/certified_bundle.json; docs/uk_replay/RECIPE.md, Years and worlds", + "recipe": "Track 2 requires independently certified event-vintage rules and per-year populations. Track 1 tags this axis on every source comparison row and does not estimate or repair it. A tag is not a sized explanation." + }, + "baseline_vintage": { + "description": "A reversal or delta is executed relative to the certified engine's world, whereas OBR costed against the event's announcement counterfactual.", + "status": "unsized", + "basis": "pipeline/compute_uk_event.py; each saved artifact baseline_world and reform_world" + }, + "behavioural_adjustment": { + "description": "Static versus behavioural costing differences remain unsized. The replay retains the pinned employer-NIC employee_incidence=1 wage adjustment holding employer cost fixed; it is not a fixed-wage static costing. Published OBR direct measure costings can include behavioural responses but exclude separately reported indirect macroeconomic effects; incidence and head scope must be distinguished.", + "status": "unsized", + "basis": "pipeline/compute_uk_event.py; docs/uk_replay/RECIPE.md, Axis tagging; results/uk/events/SOURCE_HEAD_AUDIT.md; existing employer-NIC employee_incidence_and_base component" + }, + "cy_proxies_fy": { + "description": "The replay combines calendar-year Y population inputs with government policy parameters annualized from the pinned engine's 30 April snapshot, as a proxy for published fiscal year Y-(Y+1). This does not reconstruct fiscal-year population inputs or part-year commencements after that policy snapshot.", + "status": "unsized", + "basis": "pipeline/compute_uk_event.py; source_rows.fy in data/uk/events/*_measures.json" + }, + "head_scope": { + "description": "The row's mapped household variables are a documented counterpart to the OBR head, whose other channels or tax units may differ.", + "status": "unsized", + "basis": "pipeline/stage_uk_event.py; each source row's head_variables and artifact head_effects" + } + } }, "measures": { "autumn_budget_2024__employer_nics_package": { diff --git a/docs/uk_replay/CONSTRUCTION_AUDIT.md b/docs/uk_replay/CONSTRUCTION_AUDIT.md new file mode 100644 index 00000000..04ac9b64 --- /dev/null +++ b/docs/uk_replay/CONSTRUCTION_AUDIT.md @@ -0,0 +1,71 @@ +# SDLT and CGT construction audit + +The pinned formulas and certified inputs identify two limits relevant to the +Autumn Budget 2024 comparisons. Their national contributions remain **unsized**. +These are construction and data-flow observations, not additional model-error +diagnoses or an explained share. The +[receipt](../../results/uk/events/CONSTRUCTION_AUDIT.json) retains full source +file SHA-256 values, line-numbered excerpts, input column names and aggregates. + +For SDLT, the bundle supplies `property_purchased` and +`other_residential_property_value`, but no direct main/additional purchase-price +fields. `additional_residential_property_purchased.py:12–17` multiplies the stock +of other residential property by that purchase flag. The flag's documentation +says whether all property wealth was bought in the year; its default is false. +The transaction tax formula applies the additional-property scale to the +resulting price. This uses a transaction-price proxy based on flagged wealth. +It does not charge SDLT on every household's property stock. + +In the base-year inputs, 20,080 of 535,080 household rows have the flag set; +1,740 also have positive other-property wealth. The weighted purchaser count +is 943,619.65, within 28,840,551.18 weighted households. Weighted other-property +wealth is £1,140.779bn overall and £94.693bn after applying the purchase flag. +These aggregates precede the England/Northern Ireland eligibility mask, +minimum-price thresholds, annual uprating and reform aggregation. Raw row +counts include 267,540 capital-gains clone households. They are not counts of +independent observations or a national SDLT effect. + +`economic_assumptions.py:35–52` copies the base population into subsequent +years. The uprating table grows other-property values with per-capita GDP but +does not change the purchase flag. This path supplies no annual purchaser +resampling or direct replacement with observed transaction-price flows. Its +relevance belongs to `construction_scope`, `head_scope` and +`population_vintage`; the audit does not size their contributions. + +For CGT, `capital_gains_tax.py:34–55` takes one pooled gains amount, subtracts +the annual exemption, allocates gains by income bands and applies the main +basic/higher/additional rate parameters. The formula has no asset-type, BADR, +Investors' Relief or carried-interest branch. The bundle supplies one +`capital_gains` column, without gain-type allocation. A reversal of the main +rate parameters therefore cannot isolate announcement-affected gain types +through these inputs. This is a scope limitation, without a quantified +residual attribution. + +The CGT replay is static. The loader moves the supplied gains into +`capital_gains_before_response` (`simulation.py:191,548–563`), so direct input +does not bypass the response calculation. Instead, the pinned +`capital_gains_responses/elasticity.yaml:2–3` sets elasticity to zero, and +`capital_gains_behavioural_response.py:17–18` returns zero at that setting. +The managed wrapper forwards the registry reform without an elasticity +override. Gains are subsequently uprated with per-capita GDP. This supports +the `behavioural_adjustment` tag alongside the construction and vintage axes. + +The [source-head audit](../../results/uk/events/SOURCE_HEAD_AUDIT.md) separately +establishes that the small OBR CGT-head amount is a genuine disaggregated +original-event costing. The OBR whole-package yield also includes other tax +and spending heads. Neither the pooled-gains observation nor the SDLT input +proxy resolves the remaining numerical differences by itself. + +Reproduce the inspection from the repository root in the pinned environment: + +```bash +.venv-replay/bin/python -m pipeline.audit_uk_event_constructions --dataset data/uk/policyengine-local/policyengine_uk_data/storage/populace_uk_2023.h5 +``` + +Use `--dataset` to point to another local copy of the same certified bytes, +and `--output` for an isolated receipt. The script hashes the dataset before +opening HDF5 and checks the installed package metadata. It reads source files +and aggregate inputs only; it imports no PolicyEngine package, constructs no +simulation and uses no network or compute-provider calls. Source hashes and +script hash in the receipt allow the inspection to be checked against the +same pinned files. diff --git a/docs/uk_replay/DETERMINISM.md b/docs/uk_replay/DETERMINISM.md new file mode 100644 index 00000000..077976fc --- /dev/null +++ b/docs/uk_replay/DETERMINISM.md @@ -0,0 +1,80 @@ +# Observed byte determinism + +Two actual fresh replays of +`autumn_budget_2024__private_school_vat_20pct`, calendar year 2026, on Modal +produced exactly the same numerical artifact bytes as the original shared-Mac +run and its preserved canonical observation. All four SHA-256 values are: + +```text +48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931 +``` + +The recorded gain to the Exchequer is £1,292,278,978.386702. No fields differ, +and no rounding or normalization was used in the comparison. The +[committed verification receipt](../../results/uk/events/DETERMINISM_VERIFICATION.json) +retains the original hash observation, canonical path, uploaded input +commitments, full Modal request/runtime/output receipts and inspected run +metadata. + +The observation used registry SHA-256 +`77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b`. +An [immutable artifact copy](../../results/uk/events/determinism/private_school_vat_2026_registry_77b9087c.json) +preserves those exact bytes. Later classification corrections change registry +identity and artifact metadata, so this proof remains tied to its original +frozen inputs rather than asserting a future canonical file has the same SHA. + +Each remote run computed a fresh certified baseline and alternate; neither +used `--resume`. Observed timings in seconds are retained exactly: + +| Run | Baseline extraction | Alternate | Outer execution | +|---|---:|---:|---:| +| Modal repeat 1 | 70.739016909 | 124.811115315 | 212.35146286399998 | +| Modal repeat 2 | 82.78241082900001 | 134.181459868 | 237.268073717 | + +Both runtimes were Linux x86_64 with Python 3.12.13, +policyengine 5.0.2, policyengine-core 3.27.1 and policyengine-uk 2.89.2. +Runtime network access was blocked and one worker was used. The uploaded +bundle's SHA-256 was verified before engine import and again by the managed +runner; the receipt binds the request, frozen inputs and returned file hashes. + +Each request and artifact grid contains exactly this one pair. The +registry's full Autumn Budget 2024 grid contains thirty pairs, and both remote +manifests correctly record `full_event_complete=false`. This is observed +determinism for the selected pair; event coverage and subsequent reruns are +tracked separately. The inner run log's generic "local managed simulation" +label describes the reused CLI; the outer Modal receipt identifies where it +actually executed. + +To reproduce later, use fresh output and download names, follow the control +environment setup in [RECIPE.md](RECIPE.md), and respect the shared limit of +two simultaneous simulations: + +```bash +PYTHONPATH=. .venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event --event autumn_budget_2024 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --output-dir .venv-replay-checks/modal/ab24/another_repeat --download-root .venv-replay-checks/modal-downloads/another_repeat --execute +``` + +Compare the downloaded artifact's bytes or SHA-256 with +`results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json` +using the same registry identity and frozen environment. For the original +registry recorded here, use the immutable artifact copy linked above. +Keep operational run logs and receipts separate from the deterministic +numerical artifact. + +## Current registry execution + +A fresh third Modal execution uses the corrected registry SHA-256 +`89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34`. +Its [receipt](../../results/uk/events/DETERMINISM_CURRENT_REGISTRY.json) and +[immutable artifact](../../results/uk/events/determinism/private_school_vat_2026_registry_89784d34.json) +preserve artifact SHA-256 +`4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9`. +The only field differing from the historic artifact is `registry_sha256`; +every numerical field remains identical. No rounding or normalization was +used, and all returned-file, request and input-manifest hashes were checked. + +This request again covers one of thirty pairs and records +`full_event_complete=false`. Baseline extraction took 77.743541202 seconds, +the alternate took 133.628836524 seconds, and the inner runner took +224.84171834 seconds. A second fresh execution under these same current inputs +is still required for a current-registry byte-determinism observation; the +full-event run is tracked separately until its artifacts return. diff --git a/docs/uk_replay/MODEL_INVESTIGATIONS.md b/docs/uk_replay/MODEL_INVESTIGATIONS.md new file mode 100644 index 00000000..9fe95eeb --- /dev/null +++ b/docs/uk_replay/MODEL_INVESTIGATIONS.md @@ -0,0 +1,330 @@ +# Measured UK replay model investigation candidates + +These small reproductions inspect policyengine-uk 2.89.2. They identify specific encoding or parameter concerns, independently of the national OBR differences. Their national effect is unsized; no issue has been filed. These are model investigation candidates, not ten sized explanations of national differences. + +An [integrated execution receipt](../../results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json) binds the [preserved fresh output](../../results/uk/events/diagnostics/integrated_run_20261009.json) to these observations. The Class 4 primary citation was added afterward; the receipt distinguishes that metadata addition from engine results. + +## carers_allowance_earnings_test_absent + +Class: `pe_gap`. Variables: `carers_allowance`. + +The formula uses care hours or reported receipt and no earnings test. The AB2024 earnings-limit increase cannot be represented by this formula. This is an encoding gap, not a sized explanation of the national costing. + +Evidence: `variables/gov/dwp/carers_allowance.py`; source SHA-256 `92657ce086a44f8fc7c1991167b23c9e088e53a5ae32163d4f46fb5ebda7db5a`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case carers_allowance_earnings_test_absent +``` + +Observed: + +```json +{ + "annual_carers_allowance_gbp": [ + 4331.080078125, + 4331.080078125 + ], + "annual_earnings_gbp": [ + 0, + 100000 + ], + "care_hours_weekly": [ + 35, + 35 + ], + "earnings_limit_parameter_names": [ + "min_hours", + "rate" + ] +} +``` + +## cgt_main_rate_commencement + +Class: `pe_gap`. Variables: `capital_gains_tax`. + +The harvested AB2024 title specifies 30 October 2024, while the raw main-rate schedule starts 6 April 2025. CountryTaxBenefitSystem annualizes government policy from the 30 April snapshot. The first higher processed year, 2025, is inferred from that conversion rule and the recorded April 2025 values. This records a missing part-year 2024 commencement, not an additional delay to 2026. The parameter description also warns that it is under active development. The national timing contribution remains unsized. + +Evidence: `parameters/gov/hmrc/cgt/basic_rate.yaml`; source SHA-256 `0a1896eb3f2007ca95811765e8eabcf526af7831897a5d105d8b18c6c9fe58ed`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case cgt_main_rate_commencement +``` + +Observed: + +```json +{ + "2024-10-29": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2024-10-30": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2025-04-06": { + "additional": 0.24, + "basic": 0.18, + "higher": 0.24 + } +} +``` + +## sdlt_additional_home_hike_absent + +Class: `pe_gap`. Variables: `sdlt_on_residential_property_transactions`, `stamp_duty_land_tax`. + +The source title raises HRAD from 3% to 5% on 31 October 2024. The pinned additional-home scale still has rates 3/5/8/13/15% at these dates. A forward +2pp construction models this missing announced change; it is not a reversal already present in certified law. + +Evidence: `parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml`; source SHA-256 `0467640e77930ae05b3f923d8ed85eb37f634200e225a49766ec971785c48fb6`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case sdlt_additional_home_hike_absent +``` + +Observed: + +```json +{ + "2024-10-30": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2024-10-31": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2025-04-06": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2026-06-01": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ] +} +``` + +## private_school_vat_current_law_lever_zero + +Class: `pe_gap`. Variables: `private_school_vat`. + +The harvested AB2024 title applies 20% VAT to private-school education and boarding from January 2025. The pinned private-school VAT lever remains zero. The replay therefore executes a forward 20% construction; its imputed fees, attendance and omitted input-VAT recovery remain separate unsized scope limitations. + +Evidence: `parameters/gov/contrib/labour/private_school_vat.yaml`; source SHA-256 `d108161e9d328757f935e0149c27fb06ead467d2e16f359a4b79ff65b8c26633`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case private_school_vat_current_law_lever_zero +``` + +Observed: + +```json +{ + "2025-01-01": 0, + "2025-06-01": 0, + "2026-06-01": 0 +} +``` + +## dividend_band_threshold_lag + +Class: `pe_gap`. Variables: `dividend_income_tax`, `income_tax`. + +The existing mode-2 registry records the dividend thresholds lagging the main bands until April 2026. Their effect on a specific NICs costing's Income Tax interaction is unsized, so the national gap remains open. + +Evidence: `parameters/gov/hmrc/income_tax/rates/dividends.yaml`; source SHA-256 `d3bcbc7fec39442b8313401c9c84f9fe7d704abf070e9a91a4d01478b54f8244`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case dividend_band_threshold_lag +``` + +Observed: + +```json +{ + "2024-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2025-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2026-06-01": { + "dividend_additional_threshold": 125140, + "dividend_higher_threshold": 37700, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + } +} +``` + +## class4_threshold_indexation_from_2027 + +Class: `pe_gap`. Variables: `ni_class_4`. + +The existing AB2025 baseline integrity assessment states the prior-law Class 4 freeze runs to April 2028 while the pin resumes uprating in April 2027. This changes the marginal tax base in 2027; no fraction of a replay gap is attributed without a paired run. + +Evidence: `parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml`; source SHA-256 `22412335d15673fd57fe56d9a9989675c02cc3ed64fce33ca3b57f6906d90dd5`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +Primary rule (checked 2026-10-09): The Class 4 Lower Profits Limit of £12,570 and Upper Profits Limit of £50,270 were frozen until April 2028. [Autumn Statement 2022 tax section](https://www.gov.uk/government/publications/autumn-statement-2022-documents/autumn-statement-2022-html). + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case class4_threshold_indexation_from_2027 +``` + +Observed: + +```json +{ + "2026-06-01": { + "lower_profits_limit": 12570, + "upper_profits_limit": 50270 + }, + "2027-06-01": { + "lower_profits_limit": 12821.380164235901, + "upper_profits_limit": 51275.32067272385 + }, + "2028-06-01": { + "lower_profits_limit": 13077.795560896562, + "upper_profits_limit": 52300.77826939301 + } +} +``` + +## uc_lcwra_protection_stops_at_2030 + +Class: `investigation`. Variables: `uc_LCWRA_element`. + +The default Simulation constructor executes a deterministic UC modifier. It protects seeded existing claimants for 2026–2029, so inspecting uc_LCWRA_element alone would incorrectly claim all claimants are halved. The modifier loops over range(2026,2030), leaving CY2030 outside that protection override. The synthetic observation isolates the cutoff; continued-protection policy scope requires review before calling it an encoding defect. + +Evidence: `scenarios/uc_reform.py`; source SHA-256 `5f139b8af2579099d1842c86ad5c4de8fc1984d6adb77ed9ce25dbfebd4e9eec`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case uc_lcwra_protection_stops_at_2030 +``` + +Observed: + +```json +{ + "annual_synthetic_lcwra_element": { + "2029": [ + 5447.29150390625 + ], + "2030": [ + 2830.311279296875 + ] + }, + "formula_source": " def formula(benunit, period, parameters):\n p = parameters(period).gov.dwp.universal_credit.elements.disabled\n limited_capability = benunit.members(\"uc_limited_capability_for_WRA\", period)\n person_amounts = limited_capability * p.amount\n return benunit.sum(person_amounts) * MONTHS_IN_YEAR\n", + "monthly_disabled_element": { + "2025-06-01": 423.27, + "2026-06-01": 217.26, + "2030-06-01": 235.85927653841142 + } +} +``` + +## employer_nics_state_pension_age_exemption + +Class: `pe_gap`. Variables: `ni_liable`, `ni_class_1_employer`, `ni_class_1_employee`. + +The employer formula uses the same ni_liable age mask as employee contributions. For otherwise identical £50,000 earnings, employer NICs falls to zero at age 70. HMRC states employer contributions continue after State Pension age. This is an employer-liability encoding concern; its national contribution to the NICs replay difference remains unsized. + +Evidence: `variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py`; source SHA-256 `1327631826a869fbaa5f236ad7089e7dea6254c0d9502e2a10d344e308478008`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +Primary rule (checked 2026-10-09): Employers continue paying National Insurance after employees reach State Pension age. [HMRC guidance](https://www.gov.uk/employee-reaches-state-pension-age). + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case employer_nics_state_pension_age_exemption +``` + +Observed: + +```json +{ + "ni_class_1_employee": [ + 2994.4033203125, + 0.0 + ], + "ni_class_1_employer": [ + 6751.2001953125, + 0.0 + ], + "ni_liable": [ + true, + false + ] +} +``` + +## pension_taper_omits_employer_contributions + +Class: `pe_gap`. Variables: `adjusted_net_income`, `pension_annual_allowance`. + +The pension taper uses adjusted_net_income, which excludes employer pension contributions, and omits the separate threshold-income gate. With £240,000 salary and £50,000 employer contributions it returns the full £60,000 allowance. HMRC's adjusted-income rule gives £290,000 and a £45,000 allowance for this controlled case. The national contribution to pension or Income Tax costing differences remains unsized. + +Evidence: `variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py`; source SHA-256 `086e8e8b7da2d5c8693e9f6ce5cb67d6535fbac9b9c619adbe3bab872bad78c2`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +Primary rule (checked 2026-10-09): Threshold income must exceed £200,000, and adjusted income adds employer pension contributions; the taper starts above £260,000. [HMRC guidance](https://www.gov.uk/guidance/pension-schemes-work-out-your-tapered-annual-allowance). + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case pension_taper_omits_employer_contributions +``` + +Observed: + +```json +{ + "adjusted_net_income": [ + 240000.0 + ], + "pension_annual_allowance": [ + 60000.0 + ] +} +``` + +## annual_allowance_charge_single_marginal_rate + +Class: `pe_gap`. Variables: `personal_pension_contributions_tax`. + +The annual-allowance charge applies one marginal rate at taxed_income to the entire excess. Controlled intermediate inputs of £30,000 taxed income and £20,000 excess produce £4,000. HMRC's band-crossing rule gives £6,460 (£7,700 at 20% and £12,300 at 40%). Intermediate overrides isolate this formula rather than claim a complete household contribution history. The national contribution remains unsized. + +Evidence: `variables/gov/hmrc/pensions/private_pension_contributions_tax.py`; source SHA-256 `eb27b9fc08eb6a6db2d12ea6b7b3e41e620687caa723bb5f9cb0f93661cfdae3`. Full source and measured observations are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`. + +Primary rule (checked 2026-10-09): The annual-allowance charge uses the rates that apply if the excess is added to taxable income, including bands crossed by that excess. [HMRC guidance](https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056110). + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case annual_allowance_charge_single_marginal_rate +``` + +Observed: + +```json +{ + "personal_pension_contributions_tax": [ + 4000.0 + ] +} +``` diff --git a/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json b/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json new file mode 100644 index 00000000..2e5619d7 --- /dev/null +++ b/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json @@ -0,0 +1,132 @@ +{ + "artifact_bytes_rehashed_by_this_inspection": false, + "bundled_certification": { + "built_with_model_version": "2.89.2", + "certified_by": "policyengine.py bundle certification", + "certified_for_model_version": "2.89.2", + "compatibility_basis": "built_with_model_package", + "data_build_id": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "cached_release_artifact": { + "kind": "microdata", + "path": "populace_uk_2023.h5", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118 + }, + "cached_release_build": { + "build_id": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "built_at": "2026-06-19T02:38:00Z", + "built_with_core_package": { + "name": "policyengine-core", + "version": "3.27.1" + }, + "built_with_model_package": { + "name": "policyengine-uk", + "version": "2.89.2" + } + }, + "cached_release_compatible_core_packages": [ + { + "name": "policyengine-core", + "specifier": "==3.27.1" + } + ], + "cached_release_compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "cached_uk_release_manifest_sha256": "687c5c19ee75aa7959d4eaedf310b10a00036dd8f9c46af4cb712c3f30f02921", + "certified_identity": { + "artifact": "populace_uk_2023.h5", + "core_version": "3.27.1", + "dataset_uri": "hf://policyengine/populace-uk-private/populace_uk_2023.h5@populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "model_package": "policyengine-uk", + "model_version": "2.89.2", + "repo_id": "policyengine/populace-uk-private", + "resolved_hf_commit": "a75a9a831d6b07aaffbd09713f2a1124f5c0f08f", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118 + }, + "fields_unchanged_between_these_certification_paths": [ + "bundle_id", + "country_id", + "policyengine_version", + "model_package", + "model_version", + "data_package", + "data_version", + "default_dataset", + "default_dataset_uri", + "certified_data_build_id", + "certified_data_artifact_sha256", + "data_build_model_version", + "data_build_model_git_sha", + "data_build_fingerprint" + ], + "identity_checks": { + "bundled_certification_build_id_equals_committed_revision": true, + "bundled_certified_model_version_matches": true, + "cached_release_artifact_matches_committed_pin": true, + "cached_release_built_with_model_matches": true, + "cached_release_model_constraint_matches_committed_pin": true, + "packaged_artifact_digest_equals_committed_pin": true, + "packaged_default_uri_equals_committed_pin": true, + "snapshot_file_size_matches": true + }, + "inspection": "Engine-free source and JSON inspection; no imports of policyengine, provider calls, credential reads, or simulations.", + "minimal_hf_cache_allowlist": { + "exclude": [ + "refs/main", + "other snapshots and blobs", + "HF token files", + "calibration diagnostics and calibration NPZ", + "other dataset repositories" + ], + "optional_audit_metadata": "snapshots/a75a9a831d6b07aaffbd09713f2a1124f5c0f08f/releases/populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/release_manifest.json", + "repo_cache_directory": "datasets--policyengine--populace-uk-private", + "required_blob_if_symlink_preserved": "blobs/f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "required_ref": { + "contents": "a75a9a831d6b07aaffbd09713f2a1124f5c0f08f", + "path": "refs/populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "required_snapshot_file": { + "alternative": "Copy the exact verified H5 directly to this snapshot path.", + "path": "snapshots/a75a9a831d6b07aaffbd09713f2a1124f5c0f08f/populace_uk_2023.h5", + "symlink_target": "../../blobs/f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833" + } + }, + "offline_loader_behavior": { + "cached_release_manifest_required_for_compute": false, + "default_dataset_selection": "resolve_managed_dataset_reference(\"uk\", None) returns the packaged default_dataset_uri.", + "fallback": "DataReleaseManifestUnavailableError returns bundled certification when certified_for_model_version equals runtime_model_version; optional fingerprint checks remain enforced.", + "local_mirror": "POLICYENGINE_UK_DATA_REPO resolves /policyengine_uk_data/storage/populace_uk_2023.h5; generic preflight hash-checks the cached file and creates/validates this mirror.", + "packaged_manifest": "Loaded from installed policyengine/data/bundle/manifest.json.", + "recommended_remote_runtime": "Force all Hugging Face offline flags and block runtime network; do not forward tokens. Build-time package installation is separate from runtime network blocking.", + "release_manifest_fetch": "get_data_release_manifest uses requests.get with a 30-second timeout, does not consult HF_HUB_OFFLINE or HF cache, and may use HUGGING_FACE_TOKEN if present." + }, + "packaged_bundle_manifest_sha256": "255dbb893f455d078a6bcece87399f0a22478f56bc4c6e526b758c4fd5b4db24", + "policyengine_version": "5.0.2", + "release_bundle_field_changes_if_remote_manifest_is_available": { + "certified_by": { + "offline_fallback": "policyengine.py bundle certification", + "remote_manifest": null + }, + "compatibility_basis": { + "offline_fallback": "built_with_model_package", + "remote_manifest": "exact_build_model_version" + } + }, + "schema_version": 1, + "source_files_sha256": { + "core/tax_benefit_model_version.py": "4b2e1e5555c52b8b38802e9e963aeab34f8a766dbe17005dbdc18c3650203a0c", + "provenance/dataset_sources.py": "8a13ed5970fff5a1345f15539ff453c7489be0ce0ecc2d857b25e6cdf155acd8", + "provenance/manifest.py": "316c607e29e4c6322c03a3f990836529a2eebf71f3143d0d30c992b2929d7e97", + "tax_benefit_models/common/model_version.py": "3c5deed4e833e29347ad1a3446ca7d87daedbfd83d810d2c7124c96a8cd8d37d", + "tax_benefit_models/uk/model.py": "5d6336cf9f55504af24c24137ba6495d0095764db124461bb148e848e319eb09" + } +} diff --git a/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.md b/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.md new file mode 100644 index 00000000..3c17903a --- /dev/null +++ b/docs/uk_replay/OFFLINE_BUNDLE_AUDIT.md @@ -0,0 +1,27 @@ +# Offline certified-bundle loader audit + +This engine-free inspection checked the installed `policyengine==5.0.2` source, its packaged UK bundle manifest, the cached UK release JSON, and the committed [bundle pin](../../data/uk/certified_bundle.json). The [machine-readable receipt](OFFLINE_BUNDLE_AUDIT.json) records source hashes and exact checks. It did not import the engine, call a provider, read credentials, or rehash the 1.3 GB artifact; numerical preflight independently verifies those bytes before simulation. + +The packaged fallback preserves the exact release identity: `policyengine-uk==2.89.2`, build `populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z`, dataset URI `hf://policyengine/populace-uk-private/populace_uk_2023.h5@populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z`, and digest `f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833`. All match the committed pin and cached release metadata. The cached release additionally declares `policyengine-core==3.27.1`. For this release, fetching the remote manifest changes only `compatibility_basis` from `built_with_model_package` to `exact_build_model_version`, and `certified_by` from `policyengine.py bundle certification` to null in `release_bundle`; the build ID, URI, digest, and model fields stay identical. + +`policyengine.provenance.manifest.get_data_release_manifest` calls `requests.get` directly with a 30-second timeout. It does not consult Hugging Face offline flags or the cached release JSON. A network error enters the package's existing fallback to its bundled certification, provided the runtime model version matches. A remote worker should force the offline flags, block runtime network, and forward no Hugging Face token. Image package installation happens before the runtime network block. The cached release JSON can accompany an audit receipt, but the current compute CLI does not read it. + +The managed loader retains the certified URI while using the generic runner's hash-checked local mirror at `data/uk/policyengine-local/policyengine_uk_data/storage/populace_uk_2023.h5`. Set `POLICYENGINE_UK_DATA_REPO` to that mirror root through the existing compute code; explicit unmanaged dataset paths are unnecessary. + +Only these HF cache entries are required, under `datasets--policyengine--populace-uk-private`: + +| Entry | Exact value | +| --- | --- | +| `refs/populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` | `a75a9a831d6b07aaffbd09713f2a1124f5c0f08f` | +| `snapshots/a75a9a831d6b07aaffbd09713f2a1124f5c0f08f/populace_uk_2023.h5` | The exact certified H5; preserve its blob symlink or copy the bytes directly | +| `blobs/f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833` | Required only when retaining that symlink | + +Exclude `refs/main`, other revisions, calibration artifacts, other dataset repositories, and token/configuration files. The installed package supplies its own bundled manifest; changing that manifest would change the inspected source identity. + +The subsequent Modal preflight exercised this offline path with runtime +network blocked. It confirmed the exact certified build, dataset URI, +digest and three package pins, with `compatibility_basis=built_with_model_package` +and `certified_by=policyengine.py bundle certification`. The first nonzero +private-school VAT 2026 artifact matched the local artifact byte-for-byte; +the separate [determinism evidence](DETERMINISM.md) records that measured +check. The JSON receipt above remains the original engine-free source audit. diff --git a/docs/uk_replay/RECIPE.md b/docs/uk_replay/RECIPE.md new file mode 100644 index 00000000..380aa252 --- /dev/null +++ b/docs/uk_replay/RECIPE.md @@ -0,0 +1,650 @@ +# Replaying an OBR fiscal event on the certified bundle + +Each event lane builds its registry, runs the executable household legs, stages +every source row, and writes descriptive comparisons. The input is the OBR +Policy measures database harvested in `~/scorecard-harvest/uk_obr/`, frozen as +the gzip snapshot named in `sources/uk_replay/source.json`. The source manifest +pins both compressed and uncompressed SHA-256 values. A registry build refuses +different bytes. + +Read `docs/AI_GUIDANCE.md` and `docs/ARCHITECTURE.md` first. Work on the assigned +event branch. The replay must not change calibration targets to fit the OBR, +update the certified pin, infer a behavioural adjustment from a raw difference, +or classify an unexplained gap as an engine defect without evidence. + +## Classifying measures + +Group the exact source titles within the chosen `conditions.fiscal_event`. +Keep each source head and FY as its own `source_rows` entry, including zero +cells. The source-row id includes the snapshot position and the source line's +digest. The harvested `reform_hint` is stored as the whitespace-trimmed +`title`; the original tax or spending head, FY, table, column, metric and +gain-to-Exchequer value remain attached. + +Assign every source row exactly one of these classes: + +| Class | Required record | +|---|---| +| `expressible` | Resolved parameter construction, a `pe_reform_delta`, a `pe_baseline_modifier`, or a package; a dated policy schedule; and explicit source-head mappings with tax/spending channels. | +| `partial` | An executable household leg, the exact omitted legs in `missing_legs`, and the resulting scope limits. Unmapped source heads remain uncomputed. | +| `not_expressible` | A `pe_gap` that names the missing tax base, entitlement, history, data input or counterfactual world. Record a search over both the pinned engine's full parameter tree and variable list; a search result alone does not demonstrate a mechanism. | +| `out_of_household_scope` | A business, departmental, local-government, financing or other non-household account, with the scope reason. Corporation tax, bank levy and business rates belong here. | + +A measure can have source rows outside household scope while its household +heads are expressible or partial. Source-row classes determine the accounting; +the measure's summary class must not silently override them. A tax that exists +in the engine is not enough to express a measure: the targeted population and +the event's counterfactual also need to be established. +Measure counts use each measure's single summary class; row counts and £ use +each source row's class. Outside-scope £ can therefore include business or +departmental heads belonging to a partial household measure. + +The current executor accepts parameter dictionaries. An input-changing +construction needs an executor extension, including variable-period input +setting before calculation and a measured check that the toggle took effect; +documenting an input idea alone does not make it executable. + +For `not_expressible`, distinguish an evidenced missing mechanism from a +`construction_pending` decision in `gap_kind`. The latter means that this +lane has not established an executable construction; it does not establish +that the engine lacks the underlying liability model. Show the +`construction_pending` and `model_or_data_gap` measure/row counts separately +in every event comparison and the cross-event summary. + +Title keywords need token boundaries: ISA/ISAs, VAT and NIC/NICs must not +match disability, private, innovation or technical. Likewise, immigration +is not UC migration. The registry tests cover these cases and generated +embedded acronyms. Scope lookup strips only outer head-label whitespace; +the source label itself remains unchanged for accounting and provenance. + +Read ambiguous spending heads in the context of the source title. Autumn +Budget 2024's SEND-deficit reduction is local-authority finance funded by +additional DEL, recorded only under `Other AME (current)`, so it is outside +household scope. That does not make every Other AME payment outside scope. +Spring Statement 2025's capital-investment package uses `PSGI in CDEL` and +`Scottish AME (capital) `, both public-budget accounts; the trailing space +does not create a household counterpart. + +Autumn Budget 2024 examples: + +* Employer NICs: reverse the rate increase and secondary-threshold reduction + on the certified world. The Employment Allowance increase and eligibility + expansion require firm information that the household model does not + represent, so the package is `partial`. +* Carer's Allowance earnings-limit increase is `not_expressible`: the pinned + `carers_allowance` formula tests care hours or reported receipt and never + tests earnings. Its parameter node has the rate and minimum care hours, but + no earnings limit. The diagnostic script demonstrates the missing test + using two carers with identical care hours and different earnings. +* CGT main-rate increases can be a `partial` reversal from 2025 onward. The + raw parameter change is dated April 2025 rather than the announced October 2024; + BADR and Investors' Relief histories remain omitted. The pin labels these + rate parameters as under active development, which must travel into the + construction's caveat. Current-law processing samples the April 2025 rate + and applies it throughout annual 2025. The dictionary reversal starts on + 1 January 2025 in that processed tree; it does not undergo another April + sample. The first higher processed year is 2025, rather than 2026. + Reversing pooled gains also lowers residential gains, whose pre-event + rates were already 18%/24%. That overstates the announced revenue increase + attributable to the main-rate change. +* SDLT's additional-home 2pp increase requires a forward delta: the pinned + additional-home scale still has its old rates, so reversing certified law + would score the wrong world. The event's source head includes other stamp + taxes; retain that scope limitation. Its annual construction starts on + 1 January 2025. An October 2024 dictionary date would leave the annual + 1 January 2024 lookup unchanged; no fiscal-year reprocessing occurs. +* Removing private schools' business-rates charitable relief is + `out_of_household_scope`. The private-school VAT leg is `partial`: execute + the dedicated `gov.contrib.labour.private_school_vat` lever at 20% from + January 2025 on imputed attendance and average fees. Input-VAT recovery, + school spending responses, boarding detail and attendance or fee behaviour + remain absent; a generic VAT rate is not a substitute for this construction. +* Abolishing the non-dom regime needs residence and foreign-income history; + a main income-tax rate change cannot stand in for that package. + +## Construction patterns + +`reversal_on_certified_world` is used when a measure is already present in the +pinned current law. For the Autumn Budget 2024 employer NICs package, the +mode-2 construction restores +`gov.hmrc.national_insurance.class_1.rates.employer` to 0.138 and +`gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold` to £175 +per week from calendar 2025. £175/week corresponds to the pre-announcement +£9,100/year threshold; the pin's £96/week corresponds to £4,992/year and is a +recorded approximation to the announced £5,000/year threshold. Date windows +are explicit, and years before commencement retain their real zero effects. + +Winter Fuel Payment illustrates a partial certified-world reversal. In +`policyengine_uk/variables/gov/dwp/winter_fuel_allowance.py`, eligibility is +qualifying-benefit receipt OR `require_benefits=false` OR an income passport. +From 2025 the passport admits England/Wales households with any state-pension-age +member whose `total_income` is below £35,000; Northern Ireland has no passport +and this variable excludes Scotland. Setting `require_benefits=false` therefore +restores eligibility only for the remaining non-passported households, a +narrower future-year effect than the original benefit-only restriction costed +by OBR. This is `partial` and tags `baseline_vintage`. The registry's +"recovery" shorthand refers to this eligibility rule; the engine does not +implement it as a separate HMRC recovery charge. Do not assume its residual +national effect is zero. + +For a reversal, the executed alternate world is the reversal. Preserve its +literal delta against the certified world, and score the announced measure as +its negative: + +```text +literal = gain_to_exchequer(reversal - certified) +announced_effect = -literal +``` + +The saved `totals.baseline` and `totals.reform` are in announcement order: +pre-measure world, then certified current law. The literal reversal delta is +kept separately in `literal_reform_minus_baseline` and +`literal_reversal_minus_certified_gbp`. + +The Spring Statement 2025 UC standard-allowance counterfactual starts with +the 2025 rates and uses the actual September 2025 CPI increase of 3.8% for +the 2026 increase, as published by [ONS](https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025). +For example, the single-25-or-over counterfactual is £400.14 × 1.038, +compared with the legislated £424.90 after the additional 2.3% uplift. +Later counterfactual years follow the pinned benefit-CPI growth from this +2026 anchor. The certified standard allowance omits the further 2027–2029 +uplifts of 3.1%, 4.0% and 4.8% in [Universal Credit Act 2025, section 1](https://www.legislation.gov.uk/ukpga/2025/22/section/1/2026-04-06). +Affected comparisons name `policyengine-uk#2239`; those missing certified-law +uplifts remain a model limitation of this reversal. + +A forward `pe_reform_delta` applies an announced change absent from the +certified world. A `delta_on_modified_baseline` executes an explicit +`pe_baseline_modifier` and `pe_reform_delta` for mixed worlds. A package +composes registered legs, checking that overlapping paths specify the same +values. Its source rows still occur once: components do not get duplicate +claims or contribute a synthetic OBR total. + +The UC health-element reversal needs an additional ordering step. At the +pin, `scenarios/uc_reform.py` fixes `uc_LCWRA_element` inputs before a managed +dictionary reform updates the parameters. For this construction the executor +uses an explicit scenario modifier that applies the dictionary changes and +then re-runs the UC modifier. It retains the pinned deterministic claimant +assignment and computes the health-element inputs from the changed schedule. +A parameter-only update after the original UC modifier leaves the fixed +inputs unchanged and is an inert construction. Verify a nonzero in-force +measure/year effect before counting the construction as executed. + +Three previously pending constructions now have executable reversals: + +* AS2023 LHA resets: set `gov.dwp.LHA.freeze=true` from 1 January 2024 to + remove the certified reset to the 30th percentile. Combine UC and Housing + Benefit changes for `Welfare inside cap`; the outside-cap head remains + uncomputed. +* SB2023 UC childcare caps: restore £646.35/£1,108.04 against the certified + 2023 new caps of £951/£1,630, then scale each old cap by the corresponding + certified cap's later growth. The annual 2023 construction applies the + reversal for the whole proxy year, although the announced increase began + in June; retain that timing caveat. +* AS2023 Class 2 abolition: restore the compulsory £3.70/week cash liability + due from April 2024, as recorded in the [Autumn Statement](https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html), + and set the formula's threshold to £12,570. The pinned formula otherwise + charges at the £6,725 small-profits threshold, including people who were + already credited without paying. Keep £3.70 in cash terms for later years; + later hypothetical uprating, voluntary contributions and entitlement + responses remain outside this construction. + +Positive effects mean gains to the Exchequer. A tax head uses +`reform - baseline`; a spending head uses its negative. Record each head's +variables and fiscal channel explicitly. The measure total is the sum of its +declared head effects; it is not automatically the complete published Budget +costing. Employer NICs also changes wages at the pinned incidence setting, +so the Income Tax channel can move. That is a construction scope difference, +not proof that OBR omitted wage incidence. + +For employer NICs, `gov.contrib.policyengine.employer_ni.employee_incidence=1` +assigns the full wage adjustment to employees holding employer cost fixed. +Thus "static" here retains this pinned rule; it does not mean fixed wages. +The existing `employee_incidence_and_base` recipe in +`obr_divergence_axes.json` distinguishes this whole PE wage channel from the +PE–OBR incidence difference. OBR's database notes report direct measure +costings and exclude separately reported indirect macroeconomic effects. +Tag the construction and `head_scope` difference without attributing an +unsized percentage of the gap to it. + +The [source-head audit](../../results/uk/events/SOURCE_HEAD_AUDIT.md) checked +the original workbook's titles, tax heads, FY columns and units. Its real +FY 2026–27 cells illustrate why a head comparison is not a package total: + +| Package / head | Workbook cell | OBR £m | +|---|---|---:| +| CGT main rates and reliefs / Capital gains tax | BI2401 | 95.778978 | +| Same CGT package / Income tax | BI2403 | 1,262.326238 | +| Same CGT package / Stamp duty | BI2402 | -65.673195 | +| SDLT additional-home surcharge / Stamp duty | BI2395 | 334.228735 | +| Employer NICs package / Income tax | BI2398 | -312.921791 | + +All cells are GBP millions, converted once to GBP. The £95.8m CGT cell is a +genuine tax-head costing; its package also has separate Income Tax and Stamp +Duty effects. The PE CGT leg pools gain types and leaves those source heads +uncomputed. The SDLT leg omits the source package's CGT/IHT interactions, +corporate purchasers and transactions response. These are explicit partial +scope limits, not evidence that the large raw ratios are engine defects. + +## Years and worlds + +The bundle is one `populace_uk_2023.h5` population, compatible with +`policyengine-uk ==2.89.2` and `policyengine-core ==3.27.1`. Use the managed +loader version `policyengine ==5.0.2` recorded in the existing mode-2 artifacts; +the later loader's bundle registry can select a different dataset. Its identity and size are fixed in +`data/uk/certified_bundle.json`. It is not a collection of independently +certified historical or future populations. + +Use the start year Y of a source FY Y–(Y+1) as the population-input year. +Keep source FYs before 2023–24 in the registry accounting, but leave them +uncomputed on this track. Do not infer support from successful parameter +lookup alone. Read the managed loader, dataset time periods, income and +weight uprating, and the engine's parameter and formula histories; retain +those findings in [YEARS.md](YEARS.md). A future-year simulation projects +the certified 2023 records using the pinned engine's later targets and rules. +The pinned `policyengine_uk/data/economic_assumptions.py` extends a single-year +dataset from its base year through 2030, retaining the same population and +applying the indices in `uprating_indices.yaml`. The legacy managed-loader +conversion uses the HDF5's first time period, then invokes that extension. +`build_from_multi_year_dataset` loads each extended year's inputs explicitly. +The pin's `parameters/gov/economic_assumptions/yoy_growth.yaml` uses outturn +through 2024 and March 2026 OBR forecast growth for 2025–2030. The usable +projection window for this 2023 bundle is therefore CY 2023–2030; earlier and +later years are outside this track's supported data window. These projected +years remain subject to the population-vintage limitation. + +It does not reproduce the event-vintage OBR world. Each registry's +`calendar_years` is the permitted execution window; compute rejects requests +outside that window. + +Use every supported costing year, even if the first year's effect is zero. +Current-law government parameters undergo the pinned engine's fiscal conversion: +after uprating and backdating, `convert_to_fiscal_year_parameters` samples +each parameter at 30 April of Y and applies that value across annual period +Y. Managed `reform=dict` calls take a different path: `Scenario.from_reform` +updates the already-processed tree after data load, without reprocessing. +Annual formulas look up parameters at 1 January. The executor explicitly +converts dictionary date windows to the annual years whose 1 January falls +in the window: a later start moves to the following 1 January, and a window +containing no annual lookup is rejected. The dry run records the resulting +windows in `annual_lookup_reforms`. The Annual Allowance reversal starts +on `2023-01-01` to compute FY2023–24; a 6 April start would miss that annual +proxy year. `apply_parameter_changes` +does reload and process the raw tree, but that method is not the managed +dictionary reform path used here. Inspect the processed tax-benefit system +and the actual scenario path; raw YAML date schedules alone do not establish +the executed policy. + +Annual modelling can miss part-year commencement: Autumn Statement 2023's +January 2024 NICs cut falls in FY 2023–24 while the processed April 2023 +snapshot remains unchanged. In processed 2024, the employee NICs rate is +8% throughout the annual period, reflecting the later April 2024 cut. +Consequently AS2023 and SB2024 both compare the same 10%→8% annual employee +NICs worlds and return the same PE figures. AS2023's annual counterpart +does not recover its announced 12%→10% part-year cut. +Keep the source FY and the calendar proxy visible and tag the timing axis. +Do not silently move the source claim to a different year. + +The Class 2 annual flat rate at the certified pin is £3.15/week for +FY2023–24, against the actual £3.45/week. The upstream correction landed +later in [policyengine-uk#1887](https://github.com/PolicyEngine/policyengine-uk/issues/1887). +The AS2023 abolition reversal uses the documented £3.70/week compulsory +counterfactual from annual 2024, rather than the £3.45 rate frozen for +voluntary payers. It applies only above £12,570; profits from £6,725 to +£12,570 were already treated as paid without cash liability. The historical +CY2023 pin limitation remains in the construction note. +The retained formula uses `profits >= 12570`, while compulsory liability +required profits strictly above £12,570. It therefore charges at exactly the +threshold in the counterfactual, potentially overstating the liability and +the abolition's cost for those records. That national contribution remains +unsized; this boundary limitation is carried in the comparison note. + +The Class 2 reversal also changes the pinned Class 4 maximum, which depends +on both the Class 2 flat rate and the calculated payment. Its mapped NICs +head therefore includes a Class 4 effect of -£786.808m in FY2027–28 and +-£495.875m in FY2028–29, alongside direct Class 2 effects of -£552.039m and +-£558.681m. A pure pinned-formula example in 2027 shows sensitivity to the +cap's strict comparison between mathematically equal quantities after +floating-point rounding: restoring Class 2 switches the branch and increases +Class 4 for that example. This does not establish how much of the national +Class 4 effect that rounding mechanism explains. Retain the Class 4 +contribution and this limitation when interpreting the headline as an +abolition costing; the direct Class 2 cash effect is available separately. + +Full artifact-grid coverage and staged numerical head/FY rows are separate. +The inherited `stage_uk_ab2025.identical_year_verdict` asserts a zero for +identical computed worlds only when the source FY precedes the registry's +recorded `commences_fy`. Identical worlds during an active annual construction +are `inert_construction`, retain no numeric counterpart and block +"Registered construction replay complete" even if every planned artifact exists. Tests +inject the UC modifier-ordering defect to check that it cannot be hidden as +an ordinary uncomputed row. `STAGING_MANIFEST.json` sets +`full_event_complete=false` and records the affected `inert_measure_years`. + +A documented delayed annual activation is a separate timing gap. Staging +permits only the recorded AB2024 CGT/SDLT/VAT and AS2023 employee-NIC +timing cases, or a measure's explicit `annual_activation_fy` matching its +first annual reform window. An arbitrary late date cannot create that +exception; an injected 6 April Annual Allowance start blocks completion. +In Autumn +Budget 2024, identical 2024 employer-NIC worlds precede recorded FY2025–26 +and can produce annotated zeros. Annual 2024 VAT, SDLT and CGT zeros occur +within their recorded FY2024–25 announcement commencement but precede the +construction's explicit first annual 1 January lookup. Those artifacts +remain visible and their FY2024–25 source-head counterparts stay unasserted +as timing gaps. The annual policy proxy cannot represent their part-year +changes. Unsupported heads within partial packages likewise remain without +numerical counterparts. Report completed measure-year artifacts alongside +the staged constructed head/FY count and gap inventory; a complete artifact +grid does not assert every published source number. + +## Axis tagging and explained share + +Every source comparison row tags `population_vintage`: OBR used the forecast +available at that event; the certified 2023 population is calibrated to later +targets and then uprated. This axis is named, not repaired in track 1. +`baseline_vintage` separately names certified-world versus announcement-policy +baseline differences. The other standard tags are `behavioural_adjustment` +(static versus behavioural), `cy_proxies_fy`, and `head_scope`. Partial legs +also carry `construction_scope`. Definitions and evidence pointers live in +`data/uk/obr_divergence_axes.json`; the six existing mode-2 component records +are preserved. + +The comparison reports signed PE/OBR bins: both zero, OBR zero, PE zero, +opposite sign, or same-sign ratios below 0.5, 0.5–0.8, 0.8–1.25, 1.25–2, +and at least 2. These are descriptions, not success criteria. + +Axis-tagged coverage is the count or absolute gap amount carrying relevant +tags. Explained share needs evidence-backed, additive, sized components that +cover every relevant axis. The event pipeline withholds it while any relevant +axis is unsized, any component masks the gap, components overlap, the gap is +zero, or the implied share lies outside [0, 1]. Component status `sized` means +a verbatim primary-source cell; arithmetic over quoted cells is `derived` and +must retain its formula. A computed component retains its executor's +derivation and provenance. Without a complete decomposition the remainder is +`residual_plus_unsized`, which is an investigation queue, not an engine-error +estimate. + +## Accounting and verification + +Test these identities across the event and within every FY: + +```text +multiset(source-row ids in) = multiset(source-row ids classified), once each +rows in = rows classified +net GBP in = net GBP classified +absolute GBP in = absolute GBP classified +``` + +The builder uses `Decimal` from the original source value strings to avoid +cancellation concealing a dropped cell. Each class's measure count, source-row +count, net GBP and absolute GBP are retained. Across all heads and costing +years, those amounts are accounting quantities, not an annual Budget total. + +Staging verifies raw head aggregates, literal reversal orientation, head +sums, registry identity and certified digest against the compute manifest. +Comparison verifies the complete staged source-row universe, source values, +the staging manifest, artifact digests and head effects again. Deterministic +numerical artifacts contain no timestamps, elapsed seconds or process memory; +those operational facts belong in `RUN_LOG.json`. Repeat one real +(measure, year) run and compare SHA-256 values. Existing AB2025 registry, +dry-run and staging outputs must remain byte-identical after shared-code edits. + +Run the engine-free tests and the pinned integration checks: + +```bash +.venv-replay/bin/python -m pytest tests/test_uk_event_registry.py tests/test_uk_event_compute.py tests/test_uk_event_comparison.py tests/test_uk_replay_legacy.py +UK_REPLAY_ENGINE_TESTS=1 .venv-replay/bin/python -m pytest tests/test_uk_event_compute.py -k uc_health_modifier_refresh +PYTHONPATH=. .venv-replay/bin/python pipeline/build_uk_event_registry.py --event spring_budget_2023 --check +``` + +The properties include row/GBP conservation, ratio scale and sign invariance, +reversal sign involution, head sums, residual accounting and deterministic +serialization. The legacy AB2025 regression tests remain part of the check. +For the PR #157 review fixes, Spring Budget 2023, Autumn Statement 2023 and +Spring Statement 2025 are rebuilt and replayed. Autumn Budget 2024 and +Spring Budget 2024 retain the original registry bytes bound by their run +receipts; corrected construction explanations are supplied by this recipe +and comparison annotations. A current-builder `--check` applies to a rebuilt +event registry, rather than regenerating those preserved input receipts. + +## Commands and compute budget + +Use the existing `.venv-replay` and `.venv-replay-checks/modal-control` for +the PR #157 review fixes. Create no new environments or worktrees and +download no datasets. For an initial setup only, build a Python 3.12 uv +environment in the assigned workspace and install the managed runner with +these exact compatibility pins: + +```bash +UV_CACHE_DIR=.venv-uv-cache uv venv --python 3.12.14 .venv-replay +UV_CACHE_DIR=.venv-uv-cache uv pip install --python .venv-replay/bin/python -r docs/uk_replay/requirements.txt +``` + +The freeze includes `policyengine==5.0.2`, `policyengine-uk==2.89.2`, +`policyengine-core==3.27.1`, and the exact numerical dependencies used for +this replay. Pinning only the three PolicyEngine packages would leave the +numerical environment unconstrained. + +Force `HF_HUB_OFFLINE=1`, +`HF_DATASETS_OFFLINE=1` and `TRANSFORMERS_OFFLINE=1` before importing the engine. +The scripts also force those settings. They resolve the managed release from +the installed loader's bundled UK manifest, then find the pinned HDF5 in the +local `datasets--policyengine--populace-uk-private` Hugging Face cache and +hash it before and after simulations. No matching digest means no run. +The loader's separate release-metadata request does not obey those offline +flags; the Modal adapter blocks runtime network so it uses the audited +packaged certification fallback. +Use a writable uv cache within the workspace if the default cache is outside +the sandbox. + +For one event: + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/build_uk_event_registry.py --event autumn_budget_2024 +PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --dry-run +PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --workers 1 +PYTHONPATH=. .venv-replay/bin/python pipeline/stage_uk_event.py --event autumn_budget_2024 +PYTHONPATH=. .venv-replay/bin/python pipeline/compare_uk_event.py --event autumn_budget_2024 --summary +``` + +Use `--measures --years ` for a minimal reproducer or a +determinism check, with a separate output directory so the canonical event +receipts stay intact. For example: + +```bash +PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/private_school_vat_2026 +``` + +Compare the new artifact's SHA-256 with the same measure-year file in the +event directory. Per-year progress receipts bind each completed artifact's +SHA after it is written. `--resume` can retain those verified pairs even if an +interrupted run did not finish `RUN_MANIFEST.json`; it ignores unreceipted +files. Their registry and certified-dataset identities must still match. +A focused rerun without `--resume` uses an explicit separate output directory +and recomputes the requested pairs. When a default-directory manifest already +exists, focused selection requires `--resume` or an explicit output directory; +`--resume` retains other SHA-bound completed pairs. Run no more than two simulations +concurrently on the shared Mac, counting national and synthetic diagnostic +runs together. Start with `--workers 1` on the shared host; use `--workers 2` +only when the host has capacity and no other lane is simulating. Each worker +holds one live managed simulation and reuses one certified baseline +extraction per year across measures. Keep independently launched event +processes within that same global two-simulation cap. Follow the requested event order: Autumn Budget 2024, +Autumn Statement 2023, Spring Budget 2024, Spring Statement 2025, then Spring +Budget 2023. + +Expected run time is proportional to supported years times changed worlds, +plus one baseline per year. Historical mode-2 runs recorded a 36.99s median +baseline and a 68.03s median alternate (60.73–260.95s range). The historical +Autumn Budget 2024 NICs 2026 baseline took 65.60s at 4.34GiB, and its alternate +took 64.65s at 10.63GiB, recorded in the +[mode-2 artifact](../../results/uk/obr_costings/autumn_budget_2024__employer_nics_package_2026.json). +The medians summarize the checked-in mode-2 artifacts' `performance` fields, +deduplicating five baseline records and using 94 alternate records. Six +baselines plus thirty alternates suggest roughly +40 minutes on a quiet host, excluding preflight overhead; this is a historical +planning estimate. The current shared host took about twenty minutes for +preflight alone, and the replay moved to Modal after the local two-worker +launch required retrying with one worker. The first Modal private-school VAT +2026 replay recorded a 70.739s certified baseline, a 124.811s alternate, +208.145s in the generic CLI, and 212.351s across the remote worker. Those are +one measure-year's observations, not a full-event ETA. Actual full-event +wall time remains pending. Exact observed baseline and measure seconds are +saved in each event's `RUN_LOG.json`; use those measured timings for the next +lane. Registry accounting, staging +and comparison are engine-free; the builder validates parameters and variables +against the pinned engine. + +This replay now uses the isolated UK Modal adapter after its offline +preflight and first numerical check completed. The inspected [Modal runner in +PR #53](https://github.com/PolicyEngine/policyengine-scorecard/pull/53), at +head `50b426055049cb42105200c268ca9ea46075f544`, is open and US-specific: +its [backfill driver](https://github.com/PolicyEngine/policyengine-scorecard/blob/50b426055049cb42105200c268ca9ea46075f544/tools/reform_validation/backfill.py) +hardcodes the populace-us repository and 2024 period and loads a +`USSingleYearDataset`; the [Modal app](https://github.com/PolicyEngine/policyengine-scorecard/blob/50b426055049cb42105200c268ca9ea46075f544/tools/reform_validation/modal_backfill_app.py) +installs the US engine from its manifest, and the [workflow](https://github.com/PolicyEngine/policyengine-scorecard/blob/50b426055049cb42105200c268ca9ea46075f544/.github/workflows/reform-validation-backfill.yml) +selects US releases. Its +hash verification protects that US artifact, but it has no UK event/bundle +interface, pinned UK environment or Hugging Face offline setup, and it fetches +remote metadata and data. The isolated `pipeline/modal_uk_event.py` adapter +uses the unchanged UK replay CLI instead. Its actual preflight verified the +complete pinned environment, exact certified build and digest, and packaged +certification with runtime network blocked. Its first nonzero private-school +VAT 2026 artifact is byte-identical to the local artifact, SHA-256 +`48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931`. +Its second fresh remote repeat produced the same bytes. See +[the determinism evidence](DETERMINISM.md) for the saved receipts and the +scope of that check. Both repeats bind the original uploaded registry; +subsequent classification corrections change artifact metadata hashes and +require new receipts. A focused result does not establish full event +completion; that requires the full thirty-pair manifest. + +The adapter needs a separate control environment because its +serialized function must use the remote SDK interpreter's Python 3.12 minor +version. The local compute and control environments use Python 3.12.14; +the remote uv venv pins Python 3.12.13, available as a Linux x86_64 GNU +download in uv's catalog. `UV_CACHE_DIR=.venv-uv-cache uv python list 3.12 --all-versions --all-platforms +--all-arches --only-downloads --show-urls --offline` records that distinction; +the [standalone Python download](https://releases.astral.sh/github/python-build-standalone/releases/download/20260414/cpython-3.12.13%2B20260414-x86_64-unknown-linux-gnu-install_only_stripped.tar.gz) +is explicit. The wrapper's runtime receipt records the actual patch and +platform. The actual Linux 3.12.13 VAT artifact matched the local macOS +3.12.14 artifact byte-for-byte. This establishes the observed measure-year, +not a blanket guarantee for every platform or measure. The remote venv +installs the complete checked-in `requirements.txt` freeze; the model, +numerical dependencies and certified data pins are unchanged. +Its one container has two +CPUs, 32GiB memory, a 10,800-second timeout, one input and one replay worker. +Only allowlisted source files, the certified H5 and its single HF revision +ref are mounted. Runtime network is blocked, Hugging Face offline mode is +forced, no credentials are forwarded, and the existing managed loader's +release identity and pre/post simulation hash gates remain binding. See +[the offline cache audit](OFFLINE_BUNDLE_AUDIT.md) for the packaged +certification fallback. + +Inspect the input plan and then run preflight without simulation: + +```bash +UV_CACHE_DIR=.venv-uv-cache uv venv --python 3.12.14 .venv-replay-checks/modal-control +UV_CACHE_DIR=.venv-uv-cache uv pip install --python .venv-replay-checks/modal-control/bin/python 'modal==1.3.2' +python3 -m pipeline.modal_uk_event --event autumn_budget_2024 --plan +.venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event --event autumn_budget_2024 --preflight-only --output-dir .venv-replay-checks/modal/ab24/preflight --download-root .venv-replay-checks/modal-downloads/preflight --execute +``` + +After validating that preflight receipt, recompute one real measure-year +twice in separate directories. Compare the numerical artifact bytes, while +keeping observational `RUN_LOG.json` and `MODAL_RECEIPT.json` outside that +determinism comparison: + +```bash +.venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event --event autumn_budget_2024 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --output-dir .venv-replay-checks/modal/ab24/vat2026_repeat_a --download-root .venv-replay-checks/modal-downloads/repeat_a --execute +.venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event --event autumn_budget_2024 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --output-dir .venv-replay-checks/modal/ab24/vat2026_repeat_b --download-root .venv-replay-checks/modal-downloads/repeat_b --execute +``` + +Compare the same measure-year with local artifacts as a separate platform +provenance check; retain any differences for investigation. After those +checks, a full event uses canonical paths inside the remote workspace: + +```bash +.venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event --event autumn_budget_2024 --download-root .venv-replay-checks/modal-downloads/full_ab24 --execute +``` + +The download prefix receives the returned ROOT-relative paths, so this +command writes locally under +`.venv-replay-checks/modal-downloads/full_ab24/results/uk/events/autumn_budget_2024/` +and preserves canonical path strings in receipts. The wrapper never writes +local canonical results. Inspect the returned bundle with the engine-free +adoption CLI. Its default command is read-only: it validates the current +uploaded-input commitments, runtime pins, exact source accounting, artifact +hashes, head orientation, complete event grid and per-year progress receipts. + +```bash +PYTHONPATH=. .venv-replay/bin/python -m pipeline.adopt_uk_event --event autumn_budget_2024 --download-root .venv-replay-checks/modal-downloads/full_ab24 > .venv-replay-checks/full_ab24_adoption_report.json +``` + +After reviewing that report and stopping the local event run, adopt the +complete canonical bundle. Input, download and destination identities are +checked again before the first write. Replaced bytes are preserved under an +empty ignored backup prefix; each file is replaced atomically and +`RUN_MANIFEST.json` is installed last. + +```bash +PYTHONPATH=. .venv-replay/bin/python -m pipeline.adopt_uk_event --event autumn_budget_2024 --download-root .venv-replay-checks/modal-downloads/full_ab24 --adopt --local-run-stopped --backup-root .venv-replay-checks/modal-adoption-backups/full_ab24 +PYTHONPATH=. .venv-replay/bin/python pipeline/stage_uk_event.py --event autumn_budget_2024 +PYTHONPATH=. .venv-replay/bin/python pipeline/compare_uk_event.py --event autumn_budget_2024 --summary +``` + +If existing numerical bytes differ, adoption stops and lists the changed +fields and head effects. `--allow-changed-existing` permits replacement only +after that report has been reviewed; original bytes remain in the backup. +`--allow-partial` permits read-only inspection of a focused download, but +partial or noncanonical outputs cannot be adopted. Keep raw receipts for +provenance. Each Modal invocation uses one replay worker. Count every +active invocation and local simulation toward the overall maximum of two; +separate invocations do not share a global concurrency gate. A full event +plus one focused repeat uses both slots. Remote wall time is recorded +separately in `MODAL_RECEIPT.json`; use the completed event's observed timings +when planning the next lane. + +Each event writes deterministic numerical artifacts, `RUN_MANIFEST.json`, +`STAGED.jsonl`, `STAGING_MANIFEST.json`, `COMPARISON.csv`, `COMPARISON.json`, +`COMPARISON.md` and `COMPARISON_PROVENANCE.json` under +`results/uk/events//`. Staging and comparison report the complete +executable measure-year grid, completed pair count and missing pairs; a +partial selection does not establish a completed event replay. `--summary` +checks comparison output hashes against their provenance, current registry +and axes hashes, staging receipts and numerical artifacts before aggregation. +Stale receipts stop summary generation. It writes +`results/uk/events/SUMMARY.md` by tax head and measure type and lists the +largest unexplained rows with variables and minimal replay commands. Registry-only +events stay visible with numerical replay marked incomplete. Add +engine-issue diagnoses only with runtime metadata, a checked-in assessment, +an existing issue, or a measured diagnostic. Leave issue filing to the main +session. + +These event staging files are standalone comparison receipts. They preserve +the source-row inventory and do not attach counterparts to the app's +`external_scores` through `ingest_campaign`. That future integration requires +ingested claim ids and registered descriptors for the executed worlds; this +track's registry and artifact identities remain available for that work. + +`pipeline/diagnose_uk_event_models.py` records small pinned reproductions of +specific model investigation candidates. It uses small synthetic +households and direct parameter/formula inspection; it does +not run a national population simulation or claim to size a national gap. +Run it with `--output results/uk/events/MODEL_DIAGNOSTICS.json`, or use +`--case ` to print one candidate's evidence. Distinguish those +measured encoding findings from the largest raw unexplained national gaps. +The Carer's Allowance, UC, employer-NIC pension-age and two pension-allowance +cases each use a small synthetic simulation; respect the same two-simulation +concurrency limit when running them. The runner releases each synthetic world +before constructing the next. Other `--case` selections inspect only parameters +and formula metadata. The saved ten candidates include one unresolved UC +protection investigation. Their national contributions remain unsized; +they are not ten attributed national costing differences. +`--from-json results/uk/events/MODEL_DIAGNOSTICS.json --report docs/uk_replay/MODEL_INVESTIGATIONS.md` +renders a report from saved observations without any engine calculation. + +The [construction audit](CONSTRUCTION_AUDIT.md) records the certified +SDLT purchase-price proxy and pooled CGT gains, with a hash-guarded inspection +command. These data-flow limits remain separate from model-error diagnoses; +their national contributions are unsized. diff --git a/docs/uk_replay/YEARS.md b/docs/uk_replay/YEARS.md new file mode 100644 index 00000000..f1c8622f --- /dev/null +++ b/docs/uk_replay/YEARS.md @@ -0,0 +1,97 @@ +# Certified replay years + +The supported calendar-year window for this lane is **2023 through 2030**, +inclusive. Calendar year Y proxies OBR fiscal year Y–(Y+1). Autumn Budget +2024 can therefore be run across its complete 2024–25 through 2029–30 +costing window. This is support for a projection of one population, with +named vintage differences; it does not establish a population or forecast +matched to each historical event. + +The population identity is committed in `data/uk/certified_bundle.json`: +`populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z`, artifact +`populace_uk_2023.h5`, SHA-256 +`f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833`. +The hash-verified cached HDF5 was also inspected directly with +`pandas.read_hdf(cached_path, "time_period").tolist()`, which returned +`["2023"]`. The start year therefore comes from the file's stored metadata. +The replay preflight verifies the digest and the runtime dataset file before +any simulation. + +The following evidence comes from the installed **policyengine-uk 2.89.2** +wheel, read before setting the year window: + +| Engine file and lines | What it establishes | +| --- | --- | +| `policyengine_uk/data/economic_assumptions.py`, lines 35–52 | `extend_single_year_dataset` takes its start from `int(dataset.time_period)` and defaults its end to 2030. It copies the input population into each year and then applies uprating. | +| Same file, lines 55–98 | The first year is unchanged. Subsequent years multiply the previous year's selected inputs by `1 + index_rel_change`. | +| Same file, lines 100–110 | Council tax, rent and student loan plans also have explicit custom year handling. | +| `policyengine_uk/simulation.py`, lines 407–455 | A legacy `Dataset` HDF5 file is read at its stored periods, converted to a `UKSingleYearDataset` at its first period, and passed to the same extension function. | +| Same file, lines 471–503 | The extended dataset establishes the entity structure from its first year and loads each year's columns as explicit year inputs using `set_input`. | +| `policyengine_uk/data/uprating_indices.yaml` | Earnings use average-earnings growth, self-employment income uses per-capita mixed-income growth, many other incomes use per-capita GDP, and household weights use the population index. This creates projected inputs from the original records. | +| `policyengine_uk/parameters/gov/economic_assumptions/yoy_growth.yaml`, header and 2025–2030 blocks | Historical growth through 2024 is outturn; 2025–2030 growth uses the **March 2026** OBR forecast. The announcement forecast is not reconstructed. | +| `policyengine_uk/tax_benefit_system.py`, lines 81–109 | The parameter-processing pipeline converts government parameters to fiscal-year values after uprating and backdating. | +| `policyengine_uk/utils/parameters.py`, lines 26–47 | `convert_to_fiscal_year_parameters` samples each government `Parameter` at 30 April of year Y and writes that value over the entire annual period Y, for 2015–2040. Raw YAML change dates alone therefore do not establish the processed world's effective dates. | +| `policyengine_uk/simulation.py`, lines 230–248 | `apply_parameter_changes` reloads the raw parameter tree, applies changes and reprocesses it, including fiscal-year conversion. This is a different path from a managed `reform=dict`. | +| `policyengine_uk/simulation.py`, lines 131–134 and 212–216; `policyengine_uk/utils/scenario.py`, lines 113–151 | A managed `reform=dict` becomes a `Scenario` simulation modifier. It updates the already-processed parameter tree after data load, without fiscal-year reprocessing. | +| `policyengine_uk/scenarios/uc_reform.py`, lines 69–93; `policyengine_uk/simulation.py`, lines 173–177 | The default UC modifier reads the rebalancing parameters and fixes annual `uc_LCWRA_element` inputs before the later dictionary reform modifier runs. A health-element parameter reform needs an explicit executor treatment of that ordering. | + +The engine also contains longer-run economic assumptions, but its ordinary +single-year dataset extension ends at 2030. A formula returning a number +outside that range would not establish supported population inputs. +`compute_uk_event.validate_years` therefore rejects 2022 and 2031, even if +an event registry mistakenly includes them. Costing years before 2023–24 +require track 2's historical rules and per-year populations. They stay in +the source inventory: Spring Budget 2023 retains 170 FY2022–23 cells while +its executable window begins in CY 2023. + +The annual calculation uses the requested population-input year explicitly. +Processed current-law government parameters use the engine's 30 April +snapshot for that year. Dictionary reforms update that processed tree directly; +an annual parameter lookup resolves at 1 January, without another 30 April +sample. A change beginning after 1 January therefore does not affect annual +Y, even when its raw date precedes 30 April. The executor explicitly converts +dictionary date windows to the annual years whose 1 January falls in the +window and rejects windows containing no such year. A start after 1 January +moves to the following 1 January; documented part-year measures retain an +explicit timing limitation. The Spring Budget 2023 Annual Allowance reversal +starts on `2023-01-01` so that the CY2023 proxy computes FY2023–24. + +This is a calendar-year population and fiscal-year policy combination; it +does not reconstruct income and household records from 6 April to 5 April. +The construction guard samples 1 January, 6 April and 31 December in the +processed current-law tree. Authors must inspect processed values and the +actual reform path rather than infer monthly effects from raw YAML dates. +Every staged comparison therefore retains `cy_proxies_fy`, +`baseline_vintage` and `population_vintage` tags. + +For the UC health-element reversal, the executor applies the normalized +dictionary updates and then re-runs the pinned UC simulation modifier. +This rebuilds the fixed `uc_LCWRA_element` inputs using the changed +parameters; it does not reload or fiscally reprocess the raw tree. The +default modifier's initial run alone would leave the later parameter +reversal inert. + +The isolated Modal worker has now passed the existing managed-bundle +preflight and executed a nonzero private-school VAT replay for CY 2026. +Its artifact is byte-identical to the local CY 2026 artifact on the same +certified build and digest, despite Linux Python 3.12.13 versus local macOS +Python 3.12.14; see [the saved determinism evidence](DETERMINISM.md). +That observation confirms the managed projection path for this measure-year. +The supported 2023–2030 window still rests on the dataset metadata and engine +extension evidence above. Full Autumn Budget 2024 coverage requires its +complete 30-pair manifest; the focused check alone supplies one pair. + +To inspect the evidence in a rebuilt pinned environment: + +```bash +.venv-replay/bin/python - <<'PY' +import inspect +from policyengine_uk.data.economic_assumptions import extend_single_year_dataset +from policyengine_uk.simulation import Simulation +from policyengine_uk.utils.parameters import convert_to_fiscal_year_parameters +print(inspect.getsource(extend_single_year_dataset)) +print(inspect.getsource(Simulation.build_from_dataset)) +print(inspect.getsource(Simulation.build_from_multi_year_dataset)) +print(inspect.getsource(convert_to_fiscal_year_parameters)) +PY +``` diff --git a/docs/uk_replay/requirements.txt b/docs/uk_replay/requirements.txt new file mode 100644 index 00000000..503671d5 --- /dev/null +++ b/docs/uk_replay/requirements.txt @@ -0,0 +1,101 @@ +annotated-types==0.8.0 +anyio==4.15.1 +asttokens==3.0.2 +attrs==26.1.0 +blosc2==4.14.1 +certifi==2026.7.22 +cffi==2.1.1 +charset-normalizer==3.5.2 +click==8.5.0 +cryptography==50.0.2 +decorator==5.3.1 +diskcache==5.6.3 +dpath==2.2.0 +executing==2.2.1 +filelock==4.0.12 +fsspec==2026.9.0 +google-api-core==2.42.0 +google-auth==2.61.0 +google-cloud-core==2.8.0 +google-cloud-storage==3.17.0 +google-crc32c==1.9.0 +google-resumable-media==2.11.0 +googleapis-common-protos==1.75.5 +h11==0.16.0 +h2==4.4.1 +h5py==3.16.0 +hf-xet==1.7.0 +hpack==4.2.0 +httpcore==1.0.9 +httpcore2==2.13.1 +httpx==0.28.1 +httpx2==2.13.1 +huggingface-hub==2.2.0 +hyperframe==6.1.0 +hypothesis==6.168.5 +idna==3.20 +iniconfig==2.3.1 +ipython==8.39.0 +jedi==0.20.0 +jinja2==3.1.6 +jsonpickle==4.1.3 +jsonschema==4.26.0 +jsonschema-specifications==2025.9.1 +markdown-it-py==4.2.0 +markupsafe==3.0.4 +matplotlib-inline==0.2.2 +mdurl==0.1.2 +microdf-python==1.3.10 +msgpack==1.2.3 +ndindex==1.10.1 +networkx==3.7 +numexpr==2.14.2 +numpy==2.5.3 +opentelemetry-api==1.45.1 +packaging==26.3 +pandas==3.0.6 +parso==0.8.7 +pexpect==4.9.0 +plotly==5.24.1 +pluggy==1.6.0 +policyengine==5.0.2 +policyengine-core==3.27.1 +policyengine-uk==2.89.2 +prompt-toolkit==3.0.53 +proto-plus==1.29.0 +protobuf==7.36.2 +psutil==6.1.1 +ptyprocess==0.7.0 +pure-eval==0.2.4 +py-cpuinfo==9.0.0 +pyasn1==0.6.4 +pyasn1-modules==0.4.2 +pycparser==3.11 +pydantic==2.14.0 +pydantic-core==2.50.0 +pygments==2.21.0 +pypdf==6.20.0 +pytest==8.4.2 +python-dateutil==2.9.0.post0 +pyvis==0.3.2 +pyyaml==6.0.3 +referencing==0.37.0 +requests==2.34.2 +rich==15.0.0 +rpds-py==2026.9.1 +ruff==0.16.10 +six==1.17.0 +sortedcontainers==2.4.0 +stack-data==0.6.3 +standard-imghdr==3.13.0 +tables==3.11.1 +tenacity==9.2.1 +threadpoolctl==3.7.0 +tqdm==4.70.1 +traitlets==5.16.1 +truststore==0.10.4 +typing-extensions==4.16.0 +typing-inspection==0.4.4 +urllib3==2.8.0 +wcwidth==0.9.2 +wheel==0.48.0 diff --git a/pipeline/adopt_uk_event.py b/pipeline/adopt_uk_event.py new file mode 100644 index 00000000..74e7af30 --- /dev/null +++ b/pipeline/adopt_uk_event.py @@ -0,0 +1,334 @@ +"""Verify a downloaded Modal event, then optionally adopt it after review. + +This engine-free helper starts no simulation and makes no provider call. Execute +with .venv-replay/bin/python and PYTHONPATH=. so shared staging validators are +available. The default is read-only; --adopt requires a full canonical grid, +an explicit --local-run-stopped assertion, and preserves replaced bytes in an +ignored backup. RUN_MANIFEST is installed last. +""" + +import argparse +import json +import math +import re +import shutil +import sys +import tempfile +from pathlib import Path, PurePosixPath + +from pipeline import compute_uk_event as compute +from pipeline import modal_uk_event as modal_runner +from pipeline import stage_uk_event as stage + +ROOT = modal_runner.ROOT + + +def read_json(path): + def reject(value): + raise ValueError(f"non-finite JSON literal: {value}") + + return json.loads(path.read_bytes(), parse_constant=reject) + + +def current_input_digest(event): + inputs, _ = modal_runner.input_manifest(event, root=ROOT) + return modal_runner.digest_bytes(modal_runner.canonical_bytes(inputs)) + + +def validate(event, download_root, remote_output=None, allow_partial=False): + prefix = modal_runner.download_prefix(download_root, root=ROOT) + remote_output = remote_output or f"results/uk/events/{event}" + modal_runner.relative_path(remote_output) + directory = prefix / remote_output + if not directory.resolve().is_relative_to(prefix.resolve()): + raise ValueError("downloaded directory escapes its ignored prefix") + receipt_path = directory / "MODAL_RECEIPT.json" + receipt = read_json(receipt_path) + request = receipt["request"] + expected_request = modal_runner.request_spec( + event, + years=request["years"], + measures=request["measures"], + output_dir=remote_output, + preflight_only=False, + ) + if request != expected_request or receipt[ + "request_sha256" + ] != modal_runner.digest_bytes(modal_runner.canonical_bytes(request)): + raise ValueError("Modal request identity does not match this adoption") + modal_runner.validate_selection(request, root=ROOT) + if receipt["input_manifest_sha256"] != current_input_digest(event): + raise ValueError( + "Modal input commitment differs from current allowlisted inputs" + ) + runtime = receipt["runtime"] + pins = modal_runner.requirements_pins( + (ROOT / "docs/uk_replay/requirements.txt").read_text() + ) + audit = read_json(ROOT / "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json") + if ( + runtime["python"] != modal_runner.PYTHON_VERSION + or runtime["installed_packages"] != pins + or runtime["packaged_bundle_manifest_sha256"] + != audit["packaged_bundle_manifest_sha256"] + or runtime.get("block_network") is not True + or runtime.get("workers") != 1 + or not runtime["platform"].startswith("Linux") + ): + raise ValueError("remote runtime does not match the pinned offline environment") + actual_paths = { + str(path.relative_to(prefix)) for path in directory.iterdir() if path.is_file() + } + expected_paths = {*receipt["files"], f"{remote_output}/MODAL_RECEIPT.json"} + if actual_paths != expected_paths or any( + not path.is_file() for path in directory.iterdir() + ): + raise ValueError("download directory contains missing or unreceipted files") + for relative, digest in receipt["files"].items(): + modal_runner.relative_path(relative) + path = prefix / relative + if path.parent != directory or not path.resolve().is_relative_to( + directory.resolve() + ): + raise ValueError("Modal receipt names a file outside this output directory") + if modal_runner.sha256_file(path) != digest: + raise ValueError(f"download SHA differs from Modal receipt: {relative}") + read_json(path) + manifest = read_json(directory / "RUN_MANIFEST.json") + if ( + not { + "artifact_grid", + "requested_grid", + "full_event_grid", + "full_event_complete", + } + <= manifest.keys() + ): + raise ValueError("compute manifest lacks explicit event-grid commitments") + registry_path, _ = compute.event_paths(event) + registry = read_json(registry_path) + compute.registry_builder.validate_registry(registry) + registry_sha = modal_runner.sha256_file(registry_path) + cert = modal_runner.certified_pin(ROOT) + versions = { + "engine_version": pins["policyengine-uk"], + "policyengine_version": pins["policyengine"], + "policyengine_core_version": pins["policyengine-core"], + } + if ( + manifest["event"] != event + or manifest["registry_sha256"] != registry_sha + or manifest["certified_dataset_sha256"] != cert["sha256"] + or manifest["data_bundle"] != cert["revision"] + or any(manifest.get(key) != value for key, value in versions.items()) + ): + raise ValueError( + "compute manifest identity does not match the certified registry/runtime" + ) + for relative, digest in manifest["artifacts"].items(): + if receipt["files"].get(relative) != digest: + raise ValueError("compute and Modal artifact commitments disagree") + artifact = read_json(prefix / relative) + if any(artifact.get(key) != value for key, value in versions.items()): + raise ValueError("numerical artifact uses another engine runtime") + if not math.isfinite(artifact["measure_total_gbp"]): + raise ValueError("non-finite numerical total") + if ( + artifact.get("dataset_sha256_before") != cert["sha256"] + or artifact.get("dataset_sha256_after") != cert["sha256"] + or artifact.get("data_bundle") != cert["revision"] + ): + raise ValueError( + "numerical artifact does not retain the certified file identity" + ) + original_root = compute.ROOT + try: + # Reuse the actual stage/grid/orientation/accounting validators while + # resolving untouched canonical receipt paths inside the download. + compute.ROOT = prefix + _, tally = stage.stage_event( + registry, manifest, artifact_dir=directory, registry_sha256=registry_sha + ) + finally: + compute.ROOT = original_root + if manifest["full_event_complete"] != tally["full_event_complete"]: + raise ValueError("compute manifest completeness differs from the staged grid") + if not allow_partial and not tally["full_event_complete"]: + raise ValueError("a partial replay cannot be adopted as a completed event") + for year in manifest["years"]: + progress = read_json(directory / f"RUN_PROGRESS_{year}.json") + expected_artifacts = { + relative: digest + for relative, digest in manifest["artifacts"].items() + if read_json(prefix / relative)["year"] == year + } + expected_progress = { + "schema_version": 1, + "receipt_kind": "completed_event_artifacts", + "event": event, + "year": year, + "registry_sha256": registry_sha, + "certified_dataset_sha256": cert["sha256"], + "data_bundle": cert["revision"], + **versions, + "artifacts": expected_artifacts, + } + if progress != expected_progress: + raise ValueError( + "per-year progress does not match final artifacts and runtime" + ) + changes = [] + for relative in sorted(expected_paths): + destination = ROOT / relative + source = prefix / relative + new_sha = modal_runner.sha256_file(source) + old_sha = ( + modal_runner.sha256_file(destination) if destination.is_file() else None + ) + changes.append( + { + "path": relative, + "old_sha256": old_sha, + "new_sha256": new_sha, + "changed": old_sha is not None and old_sha != new_sha, + } + ) + numerical_changes = [ + row + for row in changes + if row["changed"] and row["path"] in manifest["artifacts"] + ] + for row in numerical_changes: + old, new = read_json(ROOT / row["path"]), read_json(prefix / row["path"]) + row["changed_top_level_fields"] = sorted( + key for key in old.keys() | new.keys() if old.get(key) != new.get(key) + ) + row["head_effects_equal"] = old["head_effects"] == new["head_effects"] + row["measure_total_equal"] = ( + old["measure_total_gbp"] == new["measure_total_gbp"] + ) + row["old_head_effects"] = old["head_effects"] + row["new_head_effects"] = new["head_effects"] + if any(name.startswith("policyengine") for name in sys.modules): + raise AssertionError("validation unexpectedly imported an engine") + return { + "event": event, + "download_root": download_root, + "remote_output": remote_output, + "input_manifest_sha256": receipt["input_manifest_sha256"], + "modal_receipt_sha256": modal_runner.sha256_file(receipt_path), + "full_event_complete": manifest["full_event_complete"], + "staging_tally": tally, + "files": changes, + "changed_existing_numerical_artifacts": numerical_changes, + } + + +def adopt(report, *, backup_root, local_run_stopped, allow_changed_existing=False): + event = report["event"] + if not local_run_stopped: + raise ValueError( + "adoption requires explicit confirmation that the local event run stopped" + ) + if ( + not report["full_event_complete"] + or report["remote_output"] != f"results/uk/events/{event}" + ): + raise ValueError("only a complete canonical remote output can be adopted") + if report["changed_existing_numerical_artifacts"] and not allow_changed_existing: + raise ValueError( + "existing numerical bytes differ; review the report before authorizing replacement" + ) + if report["input_manifest_sha256"] != current_input_digest(event): + raise ValueError("allowlisted inputs changed after validation") + expected_directory = PurePosixPath(report["remote_output"]) + paths = [row["path"] for row in report["files"]] + if ( + len(paths) != len(set(paths)) + or f"{expected_directory}/RUN_MANIFEST.json" not in paths + ): + raise ValueError("adoption report repeats files or lacks the compute manifest") + for relative in paths: + modal_runner.relative_path(relative) + path = PurePosixPath(relative) + if path.parent != expected_directory or not re.fullmatch( + r"[A-Za-z0-9_]+\.json", path.name + ): + raise ValueError("adoption report names a file outside its event namespace") + backup = modal_runner.download_prefix(backup_root, root=ROOT) + if backup.exists() and any(backup.iterdir()): + raise ValueError("backup prefix must be empty") + prefix = modal_runner.download_prefix(report["download_root"], root=ROOT) + if ( + backup.resolve() == prefix.resolve() + or backup.resolve().is_relative_to(prefix.resolve()) + or prefix.resolve().is_relative_to(backup.resolve()) + ): + raise ValueError("backup and download prefixes must be separate") + ordered = sorted( + report["files"], + key=lambda row: (row["path"].endswith("/RUN_MANIFEST.json"), row["path"]), + ) + # Recheck all source and destination commitments before the first write. + for row in ordered: + source, destination = prefix / row["path"], ROOT / row["path"] + if not source.resolve().is_relative_to( + (prefix / report["remote_output"]).resolve() + ): + raise ValueError("download source escapes this event's output directory") + if not destination.resolve().is_relative_to(ROOT.resolve()): + raise ValueError("canonical destination escapes workspace") + if modal_runner.sha256_file(source) != row["new_sha256"]: + raise ValueError("download bytes changed after validation") + actual = ( + modal_runner.sha256_file(destination) if destination.is_file() else None + ) + if actual != row["old_sha256"]: + raise ValueError("canonical bytes changed after validation") + backup.mkdir(parents=True, exist_ok=True) + for row in ordered: + source, destination = prefix / row["path"], ROOT / row["path"] + if destination.is_file(): + original = backup / row["path"] + original.parent.mkdir(parents=True, exist_ok=True) + shutil.copyfile(destination, original) + if row["old_sha256"] == row["new_sha256"]: + continue + destination.parent.mkdir(parents=True, exist_ok=True) + with tempfile.NamedTemporaryFile( + dir=destination.parent, delete=False + ) as handle: + handle.write(source.read_bytes()) + temporary = Path(handle.name) + temporary.replace(destination) + (backup / "ADOPTION.json").write_bytes(modal_runner.canonical_bytes(report)) + + +def main(): + parser = argparse.ArgumentParser(description=__doc__) + parser.add_argument("--event", default="autumn_budget_2024") + parser.add_argument("--download-root", required=True) + parser.add_argument("--remote-output") + parser.add_argument("--allow-partial", action="store_true") + parser.add_argument("--adopt", action="store_true") + parser.add_argument("--local-run-stopped", action="store_true") + parser.add_argument("--allow-changed-existing", action="store_true") + parser.add_argument( + "--backup-root", default=".venv-replay-checks/modal-adoption-backup" + ) + args = parser.parse_args() + report = validate( + args.event, args.download_root, args.remote_output, args.allow_partial + ) + print(modal_runner.canonical_bytes(report).decode(), end="") + if args.adopt: + adopt( + report, + backup_root=args.backup_root, + local_run_stopped=args.local_run_stopped, + allow_changed_existing=args.allow_changed_existing, + ) + + +if __name__ == "__main__": + main() diff --git a/pipeline/audit_uk_event_constructions.py b/pipeline/audit_uk_event_constructions.py new file mode 100644 index 00000000..400f4411 --- /dev/null +++ b/pipeline/audit_uk_event_constructions.py @@ -0,0 +1,252 @@ +"""Inspect pinned SDLT/CGT source and certified input fields without an engine. + +Only h5py/numpy read the population. The certified bytes are verified before +opening HDF5; no policyengine package or simulation is imported or constructed. +""" + +from __future__ import annotations + +import argparse +import hashlib +import json +import sysconfig +from pathlib import Path + +ROOT = Path(__file__).resolve().parents[1] +SOURCE_RANGES = { + "policyengine_uk/variables/gov/hmrc/sdlt_on_residential_property_transactions.py": [ + (13, 38) + ], + "policyengine_uk/variables/household/consumption/additional_residential_property_purchased.py": [ + (4, 17) + ], + "policyengine_uk/variables/input/consumption/property/property_purchased.py": [ + (4, 18) + ], + "policyengine_uk/variables/input/other_residential_property_value.py": [(4, 17)], + "policyengine_uk/variables/gov/hmrc/stamp_duty_land_tax.py": [(4, 16)], + "policyengine_uk/variables/gov/hmrc/sdlt_liable.py": [(12, 18)], + "policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py": [ + (12, 57) + ], + "policyengine_uk/variables/household/income/capital_gains.py": [(6, 15)], + "policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_behavioural_response.py": [ + (12, 28) + ], + "policyengine_uk/parameters/gov/simulation/capital_gains_responses/elasticity.yaml": [ + (1, 6) + ], + "policyengine_uk/simulation.py": [(191, 208), (440, 455), (495, 501), (548, 563)], + "policyengine_uk/data/dataset_schema.py": [(153, 174)], + "policyengine_uk/data/economic_assumptions.py": [(35, 52), (80, 112)], + "policyengine_uk/data/uprating_indices.yaml": [(58, 76)], + "policyengine/tax_benefit_models/uk/model.py": [(280, 330)], +} + + +def sha256_file(path: Path) -> str: + digest = hashlib.sha256() + with path.open("rb") as stream: + for block in iter(lambda: stream.read(4 * 1024 * 1024), b""): + digest.update(block) + return digest.hexdigest() + + +def verify_dataset(path: Path, bundle: dict) -> dict: + """Refuse a different population before any HDF5 opening or reading.""" + size = path.stat().st_size + if size != bundle["size_bytes"]: + raise ValueError("dataset size differs from the certified bundle") + digest = sha256_file(path) + if digest != bundle["sha256"]: + raise ValueError("dataset SHA-256 differs from the certified bundle") + return { + "artifact": bundle["artifact"], + "revision": bundle["revision"], + "sha256": digest, + "size_bytes": size, + "digest_checked_before_hdf5_open": True, + } + + +def package_version(site_packages: Path, distribution: str) -> str: + directories = list( + site_packages.glob(f"{distribution.replace('-', '_')}-*.dist-info") + ) + if len(directories) != 1: + raise ValueError(f"expected one installed {distribution} distribution") + for line in (directories[0] / "METADATA").read_text().splitlines(): + if line.startswith("Version: "): + return line.removeprefix("Version: ") + raise ValueError(f"missing {distribution} version metadata") + + +def source_evidence(site_packages: Path) -> list[dict]: + evidence = [] + for relative, ranges in SOURCE_RANGES.items(): + path = site_packages / relative + raw = path.read_bytes() + source = raw.decode() + lines = source.splitlines(keepends=True) + evidence.append( + { + "file": relative, + "sha256": hashlib.sha256(raw).hexdigest(), + "excerpts": [ + { + "start_line": start, + "end_line": end, + "source": "".join(lines[start - 1 : end]), + } + for start, end in ranges + ], + } + ) + return evidence + + +def inspect_h5(path: Path) -> dict: + """Read field names and aggregates, never individual household records.""" + import h5py + import numpy as np + + with h5py.File(path, "r") as data: + household = data["household/table"] + person = data["person/table"] + columns = { + "household": list(household.dtype.names), + "person": list(person.dtype.names), + } + fields = [ + "property_purchased", + "other_residential_property_value", + "household_weight", + "household_is_capital_gains_clone", + ] + values = household.fields(fields)[()] + purchased = values["property_purchased"].astype(bool) + stock = values["other_residential_property_value"] + weights = values["household_weight"] + household_aggregates = { + "property_purchased_true_rows": int(purchased.sum()), + "property_purchased_true_weighted_households": float( + weights[purchased].sum() + ), + "other_property_positive_rows": int((stock > 0).sum()), + "purchased_and_other_property_positive_rows": int( + (purchased & (stock > 0)).sum() + ), + "other_property_stock_weighted_gbp": float(np.dot(stock, weights)), + "other_property_stock_gated_by_purchase_weighted_gbp": float( + np.dot(stock * purchased, weights) + ), + "weighted_households": float(weights.sum()), + "other_property_nonfinite_rows": int((~np.isfinite(stock)).sum()), + "capital_gains_clone_household_rows": int( + values["household_is_capital_gains_clone"].sum() + ), + } + del values + gains = person.fields("capital_gains")[()] + return { + "time_period": data["time_period/table"][()]["values"][0].decode(), + "entity_rows": {"household": len(household), "person": len(person)}, + "input_columns": columns, + "household_aggregates": household_aggregates, + "capital_gains_input_rows": { + "positive": int((gains > 0).sum()), + "negative": int((gains < 0).sum()), + "nonfinite": int((~np.isfinite(gains)).sum()), + }, + } + + +def collect_audit(dataset: Path, site_packages: Path, bundle: dict) -> dict: + identity = verify_dataset(dataset, bundle) + versions = { + package: package_version(site_packages, package) + for package in ("policyengine", "policyengine-uk", "policyengine-core") + } + if versions != { + "policyengine": "5.0.2", + "policyengine-uk": "2.89.2", + "policyengine-core": "3.27.1", + }: + raise ValueError("construction audit requires the pinned replay packages") + evidence = source_evidence(site_packages) + observations = inspect_h5(dataset) + return { + "schema_version": 1, + "method": "Engine-free source reading and HDF5 aggregate inspection; no simulation.", + "inspection_script": { + "path": "pipeline/audit_uk_event_constructions.py", + "sha256": sha256_file(Path(__file__)), + }, + "packages": versions, + "certified_dataset": identity, + "observations": observations, + "source_evidence": evidence, + "construction_limits": [ + { + "id": "sdlt_flagged_stock_transaction_proxy", + "variables": [ + "property_purchased", + "other_residential_property_value", + "additional_residential_property_purchased", + ], + "finding": "The bundle supplies property stock and a purchase flag, but no direct main/additional purchase prices. Additional purchase price is stock multiplied by that flag. This is a transaction-price proxy; full stock is not taxed unconditionally.", + "annual_projection": "Population extension copies the purchase flag; per-capita GDP uprating grows property values. There is no annual purchaser resampling in this path.", + "aggregate_scope": "Base-year raw input aggregates precede SDLT geography, minimum-price thresholds, annual uprating and reform aggregation. Raw row counts include capital-gains clones.", + "divergence_axes": [ + "construction_scope", + "head_scope", + "population_vintage", + ], + "national_contribution": "unsized", + }, + { + "id": "cgt_pooled_gain_types_and_zero_elasticity", + "variables": [ + "capital_gains", + "capital_gains_before_response", + "capital_gains_behavioural_response", + "capital_gains_tax", + ], + "finding": "The tax formula applies the main CGT rate schedule to one pooled gains amount, with no asset-type, BADR, Investors' Relief or carried-interest branch. The bundle has one capital_gains input. The loader moves it to before_response; the default zero elasticity makes the response formula return zero.", + "annual_projection": "Both capital_gains and capital_gains_before_response are uprated by per-capita GDP. No gain-type allocation is supplied by this path.", + "divergence_axes": [ + "construction_scope", + "head_scope", + "behavioural_adjustment", + "population_vintage", + ], + "national_contribution": "unsized", + }, + ], + "interpretation": "These observations document construction and data-flow limits. They do not establish national model errors, causal residual amounts or an explained share. No new model diagnostic is asserted.", + } + + +def main() -> None: + parser = argparse.ArgumentParser(description=__doc__) + parser.add_argument("--dataset", required=True, type=Path) + parser.add_argument( + "--site-packages", type=Path, default=Path(sysconfig.get_paths()["purelib"]) + ) + parser.add_argument( + "--output", + type=Path, + default=ROOT / "results/uk/events/CONSTRUCTION_AUDIT.json", + ) + args = parser.parse_args() + bundle = json.loads((ROOT / "data/uk/certified_bundle.json").read_text()) + audit = collect_audit(args.dataset, args.site_packages, bundle) + args.output.parent.mkdir(parents=True, exist_ok=True) + args.output.write_text( + json.dumps(audit, indent=1, sort_keys=True, allow_nan=False) + "\n" + ) + print(f"Wrote engine-free audit: {args.output}") + + +if __name__ == "__main__": + main() diff --git a/pipeline/build_ab2025_registry.py b/pipeline/build_ab2025_registry.py index 2caa6763..03be65b1 100644 --- a/pipeline/build_ab2025_registry.py +++ b/pipeline/build_ab2025_registry.py @@ -25,9 +25,7 @@ """ import gzip -import importlib.metadata import json -import math import re import sys from pathlib import Path @@ -40,54 +38,11 @@ DATES = [f"{y}-06-01" for y in range(2025, 2032)] -def _engine_dumps(): - """(parameter path -> 2026 value, variable name -> info, year probe).""" - import policyengine_uk - from policyengine_core.parameters import Parameter, ParameterNode, ParameterScale - - installed = importlib.metadata.version("policyengine-uk") - if installed != PIN: - raise SystemExit( - f"policyengine-uk {installed} installed, registry pinned to {PIN}" - ) - system = policyengine_uk.CountryTaxBenefitSystem() - params = {} - - def leaf(node, d="2026-06-01"): - try: - v = node(d) - except Exception: - return None - if isinstance(v, float) and math.isinf(v): - return "inf" - if isinstance(v, float) and math.isnan(v): - return None - return v if isinstance(v, (int, float, str, bool)) else type(v).__name__ - - def walk(node, prefix=""): - if isinstance(node, ParameterScale): - for i, b in enumerate(node.brackets): - for attr in ("threshold", "rate", "amount"): - p = getattr(b, attr, None) - if p is not None: - params[f"{prefix}[{i}].{attr}"] = leaf(p) - return - if isinstance(node, Parameter): - params[prefix] = leaf(node) - return - if isinstance(node, ParameterNode): - for k in node.children: - walk(node.children[k], f"{prefix}.{k}" if prefix else k) - - walk(system.parameters) - variables = { - n: { - "entity": v.entity.key, - "doc": (v.documentation or v.label or "")[:160], - } - for n, v in system.variables.items() - } - return params, variables +# Keep the pinned traversal shared with the event-parametrised replay builder. +try: + from pipeline.uk_engine_registry import engine_dumps as _engine_dumps +except ModuleNotFoundError: # direct script invocation without PYTHONPATH + from uk_engine_registry import engine_dumps as _engine_dumps def _t41_lines(): diff --git a/pipeline/build_uk_event_registry.py b/pipeline/build_uk_event_registry.py new file mode 100644 index 00000000..1abce0e8 --- /dev/null +++ b/pipeline/build_uk_event_registry.py @@ -0,0 +1,951 @@ +"""Build an accounted OBR fiscal-event registry against the certified UK pin. + +The source is the checked-in, byte-identical copy of the user's harvested PMD. +Every source row, including zero cells and heads outside household scope, has +one stable identity and exactly one classification. £ accounting uses Decimal +on the harvested GBP values, avoiding a floating-point cancellation identity. + + PYTHONPATH=. .venv-replay/bin/python pipeline/build_uk_event_registry.py --event autumn_budget_2024 + PYTHONPATH=. .venv-replay/bin/python pipeline/build_uk_event_registry.py --event autumn_budget_2024 --check +""" + +from __future__ import annotations + +import argparse +import gzip +import hashlib +import json +import os +import re +from collections import Counter, defaultdict +from decimal import Decimal, localcontext +from pathlib import Path + +try: + from pipeline.uk_engine_registry import engine_dumps +except ModuleNotFoundError: + from uk_engine_registry import engine_dumps + +ROOT = Path(__file__).resolve().parent.parent +SOURCE = ROOT / "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz" +SOURCE_MANIFEST = ROOT / "sources/uk_replay/source.json" +CERTIFIED = ROOT / "data/uk/certified_bundle.json" +EVENTS = { + "autumn_budget_2024": "Autumn Budget 2024", + "autumn_statement_2023": "Autumn Statement 2023", + "spring_budget_2024": "Spring Budget 2024", + "spring_statement_2025": "Spring Statement 2025", + "spring_budget_2023": "Spring Budget 2023", +} +CLASSES = ("expressible", "partial", "not_expressible", "out_of_household_scope") +AXES = [ + "population_vintage", + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", +] +NIC_VARIABLES = [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4", +] +NON_HOUSEHOLD_HEADS = { + "Corporation tax (onshore)", + "Bank levy", + "Bank surcharge", + "Business rates", + "North sea taxes", + "Energy profits levy", + "Electricity generators levy", + "Climate change levy", + "Aggregates levy", + "Landfill tax", + "Customs duty", + "CBAM", + "Company and other credits", + "Betting", + "Penalties", + "Gambling levy", + "PSCE in RDEL", + "PSGI in CDEL", + "Scottish BGA (current)", + "Scottish BGA (capital)", + "Scottish AME (current)", + "Scottish AME (capital)", + "Welsh BGA (current)", + "Welsh BGA (capital)", + "VAT refunds", + "Locally-financed current expenditure", + "Locally-financed capital expenditure", + "Other departmental expenditure (current)", + "Other departmental expenditure (capital)", + "Interest and dividend receipts", + "Student loans", + "Net public service pension payments", +} + + +def is_non_household_head(head): + """Ignore label padding for scope lookup; retain the source label verbatim.""" + return head.strip() in NON_HOUSEHOLD_HEADS + + +def canonical_bytes(value): + return ( + json.dumps(value, indent=2, ensure_ascii=False, allow_nan=False) + "\n" + ).encode() + + +def slugify(text): + return re.sub(r"[^a-z0-9]+", "_", text.lower()).strip("_") + + +def source_rows(event_slug): + """Read pinned PMD with source position retained, refusing changed digests.""" + manifest = json.loads(SOURCE_MANIFEST.read_text()) + compressed = SOURCE.read_bytes() + if hashlib.sha256(compressed).hexdigest() != manifest["claims_gzip_sha256"]: + raise ValueError("replay source compressed digest changed") + raw = gzip.decompress(compressed) + if hashlib.sha256(raw).hexdigest() != manifest["claims_uncompressed_sha256"]: + raise ValueError("replay source uncompressed digest changed") + out = [] + labels = set() + for number, line in enumerate(raw.decode().splitlines(), 1): + row = json.loads(line) + event_name = row.get("conditions", {}).get("fiscal_event", "") + if slugify(event_name) != event_slug: + continue + labels.add(event_name) + c = row["conditions"] + if c.get("sign_convention") != "positive_gain_to_exchequer": + raise ValueError(f"source row {number}: unrecognised sign convention") + metric = row.get("metric") or row.get("proposed_metric") + if metric not in {"revenue_change", "exchequer_impact"}: + raise ValueError(f"source row {number}: unrecognised metric {metric!r}") + head_kind = "tax" if metric == "revenue_change" else "spending" + row_hash = hashlib.sha256(line.encode()).hexdigest() + out.append( + { + "source_row_id": f"obr_pmd_nov2025:{number}:{row_hash[:16]}", + "source_row_number": number, + "source_row_sha256": row_hash, + "title": row["reform_hint"].strip(), + "metric": metric, + "fy": c["fy"], + "tax_head": c.get("tax_head") or c.get("spending_head"), + "head_kind": head_kind, + "value_gbp": row["value"], + "value_gbp_decimal": str(Decimal(str(row["value"]))), + "source_table": row["source_table"], + "source_column": row["source_column"], + "sign_convention": "positive_gain_to_exchequer", + } + ) + if event_slug not in EVENTS: + out[-1]["fiscal_event"] = event_name + if not out: + raise ValueError(f"event {event_slug} has no source rows") + if len(labels) != 1: + raise ValueError( + f"event slug {event_slug!r} ambiguously identifies {sorted(labels)}" + ) + return out + + +def _sum(rows, absolute=False): + values = [Decimal(r["value_gbp_decimal"]) for r in rows] + if not values: + return "0" + # Precision is sized from the cells, so row reordering cannot round away + # small fractional GBP values beside a large departmental spending cell. + places = min(v.as_tuple().exponent for v in values) + width = max(v.adjusted() + 1 for v in values) - places + len(str(len(values))) + 2 + with localcontext() as context: + context.prec = max(80, width) + return str(sum((abs(v) if absolute else v for v in values), Decimal(0))) + + +def accounting(rows, measures): + """Independent input/output accounts; also verifies uniqueness and identity.""" + classified = [r for m in measures for r in m["source_rows"]] + incoming = Counter(r["source_row_id"] for r in rows) + outgoing = Counter(r["source_row_id"] for r in classified) + if any(n != 1 for n in incoming.values()) or incoming != outgoing: + raise ValueError( + "accounting: every incoming source row must appear exactly once" + ) + for r in classified: + if r.get("classification") not in CLASSES: + raise ValueError(f"accounting: invalid class on {r['source_row_id']}") + original = {r["source_row_id"]: r for r in rows} + for r in classified: + for field in ("value_gbp_decimal", "value_gbp", "fy", "tax_head", "metric"): + if r[field] != original[r["source_row_id"]][field]: + raise ValueError( + f"accounting: source {field} changed on {r['source_row_id']}" + ) + by_class = {} + for cls in CLASSES: + rs = [r for r in classified if r["classification"] == cls] + by_class[cls] = { + "rows": len(rs), + "net_gbp_decimal": _sum(rs), + "absolute_gbp_decimal": _sum(rs, True), + "measures": sum(m["classification"] == cls for m in measures), + } + fiscal_years = sorted({r["fy"] for r in rows}) + by_fy = {} + for fy in fiscal_years: + inp = [r for r in rows if r["fy"] == fy] + out = [r for r in classified if r["fy"] == fy] + assert ( + len(inp) == len(out) + and _sum(inp) == _sum(out) + and _sum(inp, True) == _sum(out, True) + ) + by_fy[fy] = { + "rows_in": len(inp), + "rows_classified": len(out), + "net_gbp_in_decimal": _sum(inp), + "net_gbp_classified_decimal": _sum(out), + "absolute_gbp_in_decimal": _sum(inp, True), + "absolute_gbp_classified_decimal": _sum(out, True), + } + return { + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "sign_convention": "positive means a gain to the Exchequer", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "rows_in": len(rows), + "rows_classified": len(classified), + "net_gbp_in_decimal": _sum(rows), + "net_gbp_classified_decimal": _sum(classified), + "absolute_gbp_in_decimal": _sum(rows, True), + "absolute_gbp_classified_decimal": _sum(classified, True), + "by_class": by_class, + "by_fy": by_fy, + } + + +def validate_registry(document): + """Verify a checked-in event account against its independently pinned source.""" + event_slug = document["event_slug"] + actual = accounting(source_rows(event_slug), document["measures"]) + if actual != document["accounting"]: + raise ValueError( + "accounting: registry commitment differs from classified source cells" + ) + return actual + + +def _construct(key, program, spec, heads, *, partial=None, note="", start=2024): + return { + "key": key, + "program": program, + "classification": "partial" if partial else "expressible", + "construction": "reversal_on_certified_world", + "pe_baseline_modifier": spec, + "heads": heads, + "missing_legs": partial or [], + "note": note, + "commences_fy": f"{start}-{str(start + 1)[-2:]}", + } + + +def _head(name, variables, channel="tax"): + return {"obr_head": name, "pe_variables": variables, "channel": channel} + + +def authored_construction(event_slug, title, resolve): + """Announcement levers, applied as marginal reversals on the certified world. + + Later policy already in that world is retained. This is an explicit + construction and is never labelled the OBR's announcement baseline. + """ + rate1 = "gov.hmrc.national_insurance.class_1.rates.employee.main" + rate4 = "gov.hmrc.national_insurance.class_4.rates.main" + tax_nic_heads = [ + _head("Income tax", ["income_tax"]), + _head("NICs", NIC_VARIABLES), + _head("Welfare inside cap", ["universal_credit"], "spending"), + ] + common_missing = [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ] + if event_slug == "autumn_statement_2023" and title.startswith( + "Local Housing Allowance (LHA): set to the 30th percentile" + ): + return _construct( + "lha_reset_to_30th_percentile", + "housing_benefit", + {"gov.dwp.LHA.freeze": {"2024-01-01": True}}, + [ + _head( + "Welfare inside cap", + ["housing_benefit", "universal_credit"], + "spending", + ) + ], + partial=[ + "Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.", + "Rent and tenure responses are absent; the certified later rent distribution and population are retained.", + ], + note="Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.", + ) + if ( + event_slug == "autumn_statement_2023" + and "abolish Class 2 self-employed NICs liability" in title + ): + return _construct( + "class_2_self_employed_nics_abolition", + "national_insurance", + { + "gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01": 3.70}, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01": 12570 + }, + }, + tax_nic_heads, + partial=common_missing + + [ + "Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + ], + note="Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html", + ) + if event_slug == "spring_budget_2023" and title.startswith( + "DWP: increase the maximum support available in Universal Credit for childcare costs" + ): + prefix = "gov.dwp.universal_credit.elements.childcare.cap" + old_caps = {"1": 646.35, "2": 1108.04} + new_caps = {"1": 951, "2": 1630} + spec = { + f"{prefix}.{count}": { + str(y): round( + old * resolve(f"{prefix}.{count}", f"{y}-04-06") / new_caps[count], + 2, + ) + for y in range(2023, 2028) + } + for count, old in old_caps.items() + } + m = _construct( + "uc_childcare_cap_increase", + "universal_credit", + spec, + [_head("Welfare inside cap", ["universal_credit"], "spending")], + start=2023, + partial=[ + "Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.", + "Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.", + ], + note="Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.", + ) + m["counterfactual_derivation"] = { + "formula": "round(old_monthly_cap * certified_cap_year / new_monthly_cap_2023, 2)", + "old_monthly_caps": old_caps, + "new_monthly_caps_2023": new_caps, + } + return m + if ( + event_slug in {"autumn_statement_2023", "spring_budget_2024"} + and "main rate of Class 1 employee NICs" in title + ): + return _construct( + "class_1_employee_nics_main_rate_cut_2p" + if event_slug == "autumn_statement_2023" + else "class_1_employee_nics_main_rate_cut_2pp", + "national_insurance", + {rate1: {"2024-01-01": 0.10}}, + tax_nic_heads, + partial=common_missing, + start=2023 if event_slug == "autumn_statement_2023" else 2024, + note=( + "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence." + if event_slug == "autumn_statement_2023" + else "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. AS2023 and SB2024 therefore execute the same 10% to 8% world and have identical PolicyEngine head effects; AS2023 does not reproduce the original 12% to 10% cut." + ), + ) + if ( + event_slug in {"autumn_statement_2023", "spring_budget_2024"} + and "main rate of Class 4 self-employed NICs" in title + ): + prior = 0.07 if event_slug == "autumn_statement_2023" else 0.08 + return _construct( + "class_4_self_employed_nics_main_rate_cut_1p" + if event_slug == "autumn_statement_2023" + else "class_4_self_employed_nics_main_rate_cut_2pp", + "national_insurance", + {rate4: {"2024-01-01": prior}}, + tax_nic_heads, + partial=common_missing, + note="Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.", + ) + if event_slug == "spring_budget_2024" and title.startswith( + "High Income Child Benefit Charge: increase" + ): + return _construct( + "hicbc_threshold_and_taper", + "child_benefit", + { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01": 50000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01": 60000 + }, + }, + [ + _head("Income tax", ["income_tax"]), + _head("Welfare inside cap", ["child_benefit"], "spending"), + ], + partial=[ + "Child Benefit take-up is fixed; OBR's additional claims response is absent." + ], + note="Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.", + ) + if event_slug == "autumn_budget_2024" and title.startswith( + "Employer National Insurance contributions: Increase rate" + ): + return _construct( + "employer_nics_package", + "national_insurance", + { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01": 175 + }, + }, + [_head("Income tax", ["income_tax"]), _head("NICs", NIC_VARIABLES)], + start=2025, + partial=[ + "Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + note="Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + ) + if event_slug == "autumn_budget_2024" and title.startswith( + "Capital Gains Tax: Increase the main rates" + ): + return _construct( + "capital_gains_main_rates_and_reliefs", + "capital_gains_tax", + { + "gov.hmrc.cgt.basic_rate": {"2024-10-30": 0.10}, + "gov.hmrc.cgt.higher_rate": {"2024-10-30": 0.20}, + "gov.hmrc.cgt.additional_rate": {"2024-10-30": 0.20}, + }, + [_head("Capital gains tax", ["capital_gains_tax"])], + partial=[ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Current law is processed at 30 April, so its first higher annual year is 2025. The October dictionary reversal updates the processed tree without reprocessing and is first selected at the January 2025 annual lookup. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.", + ], + note="A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Pooled gains include residential gains already taxed at 18%/24% before AB2024; reversing those to 10%/20% lowers the counterfactual too far and biases the announced revenue gain upward. Receipt timing and realisations responses remain divergence axes.", + ) + if event_slug == "autumn_budget_2024" and title.startswith( + "Stamp Duty Land Tax (SDLT): Increase the Higher Rate" + ): + prefix = "gov.hmrc.stamp_duty.residential.purchase.additional.rate" + spec = { + f"{prefix}[{i}].rate": {"2024-10-31": rate} + for i, rate in enumerate((0.05, 0.07, 0.10, 0.15, 0.17)) + } + return { + "key": "sdlt_additional_dwelling_surcharge_2pp", + "program": "stamp_duty_land_tax", + "classification": "partial", + "construction": "forward_delta_on_certified_world", + "pe_reform_delta": spec, + "heads": [_head("Stamp duty", ["stamp_duty_land_tax"])], + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + ], + "commences_fy": "2024-25", + "note": "The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Dictionary reforms update the already processed tree without 30 April reprocessing: the October2024 start is absent at the January 2024 annual lookup and first selected in January 2025. Main-home rates and thresholds are retained.", + } + if event_slug == "autumn_budget_2024" and title.startswith( + "Winter Fuel Payments: Target payments" + ): + return _construct( + "winter_fuel_means_test", + "winter_fuel_payment", + { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01": False + }, + }, + [_head("Welfare inside cap", ["winter_fuel_allowance"], "spending")], + partial=[ + "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.", + "The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.", + ], + note="Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.", + ) + if event_slug == "autumn_budget_2024" and title.startswith( + "VAT: Applying the standard rate (20%) to education" + ): + return { + "key": "private_school_vat_20pct", + "program": "value_added_tax", + "classification": "partial", + "construction": "forward_delta_on_certified_world", + "pe_reform_delta": { + "gov.contrib.labour.private_school_vat": {"2025-01-01": 0.20} + }, + "heads": [_head("VAT", ["private_school_vat"])], + "commences_fy": "2024-25", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + ], + "note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + } + if event_slug == "spring_budget_2023" and title.startswith( + "Annual Allowance (AA): increase" + ): + prefix = "gov.hmrc.income_tax.allowances.annual_allowance" + return _construct( + "pension_annual_allowance_package", + "income_tax", + { + f"{prefix}.default": {"2023-01-01": 40000}, + f"{prefix}.minimum": {"2023-01-01": 4000}, + f"{prefix}.taper": {"2023-01-01": 240000}, + }, + [_head("Income tax", ["income_tax"]), _head("NICs", NIC_VARIABLES)], + start=2023, + partial=[ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + ], + note="Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + ) + if event_slug == "spring_statement_2025" and title.startswith( + "Universal Credit Standard Allowance:" + ): + index_path = "gov.benefit_uprating_cpi" + prefix = "gov.dwp.universal_credit.standard_allowance.amount" + old = { + t: resolve(f"{prefix}.{t}", "2025-04-06") + for t in ("SINGLE_YOUNG", "SINGLE_OLD", "COUPLE_YOUNG", "COUPLE_OLD") + } + base_index = resolve(index_path, "2026-04-06") + # Match the September 2025 CPI used in the legislated 2026 amount; + # the pin's 2025-to-2026 benefit-CPI growth is only 3.4%. + inflation_2026 = 1.038 + spec = { + f"{prefix}.{t}": { + str(y): round( + v * inflation_2026 * resolve(index_path, f"{y}-04-06") / base_index, + 2, + ) + for y in range(2026, 2030) + } + for t, v in old.items() + } + m = _construct( + "uc_standard_allowance_above_inflation", + "universal_credit", + spec, + [ + _head("Welfare inside cap", ["universal_credit"], "spending"), + _head("Welfare outside cap", [], "spending"), + ], + start=2026, + partial=[ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + ], + note="Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + ) + m["heads"] = [h for h in m["heads"] if h["pe_variables"]] + m["counterfactual_derivation"] = { + "formula": "round(monthly_amount_2025_26 * 1.038 * benefit_CPI_April_year / benefit_CPI_April_2026, 2)", + "amounts_2025_26": old, + "index_parameter": index_path, + "september_2025_cpi_growth": 0.038, + "cpi_source": "https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025", + } + return m + if event_slug == "spring_statement_2025" and title.startswith( + "Universal Credit Health Element:" + ): + path = "gov.dwp.universal_credit.rebalancing.new_claimant_health_element" + index_path = "gov.benefit_uprating_cpi" + old = resolve("gov.dwp.universal_credit.elements.disabled.amount", "2025-04-06") + base_index = resolve(index_path, "2025-04-06") + spec = { + path: { + str(y): round(old * resolve(index_path, f"{y}-04-06") / base_index, 2) + for y in range(2026, 2030) + } + } + m = _construct( + "uc_health_element_freeze_and_new_claimant_cut", + "universal_credit", + spec, + [_head("Welfare inside cap", ["universal_credit"], "spending")], + start=2026, + partial=[ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement.", + ], + note="Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + ) + m["counterfactual_derivation"] = { + "formula": "round(monthly_health_amount_2025_26 * benefit_CPI_April_year / benefit_CPI_April_2025, 2)", + "amount_2025_26": old, + "index_parameter": index_path, + } + return m + return None + + +def gap_reason(title, rows): + low = title.lower() + if ( + low.startswith("special education needs and disabilities:") + and "local authority send deficits" in low + and "del funding" in low + and all(r["tax_head"].strip() == "Other AME (current)" for r in rows) + ): + return ( + "out_of_household_scope", + "The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.", + "local_government_finance", + r"local_authority|send|department", + ) + if re.match( + r"business rates|capital allowances|r&d|research and development|energy profits levy|electricity generator levy|creative reliefs|cultural reliefs|audio.visual|orchestra|visual effects|gaming duty|carbon border|carbon price|climate change|re.insurance|implement the oecd", + low, + ): + return ( + "out_of_household_scope", + "Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.", + "business_tax", + r"corporation|business|research|firm", + ) + if all(is_non_household_head(r["tax_head"]) for r in rows): + why = ( + "PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label." + if any(r["tax_head"].strip().startswith("Scottish AME") for r in rows) + else "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ) + return ( + "out_of_household_scope", + why, + "scope", + r"firm|corporation|department|block_grant", + ) + rules = [ + ( + r"inheritance|estate", + "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.", + "inheritance_tax", + r"inheritance|estate|bequest|death", + ), + ( + r"non.dom|domicil|foreign income|repatriation", + "No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.", + "income_tax", + r"domicil|residen|foreign|repatri", + ), + ( + r"fraud|error|compliance|debt management|tax collection|tax receipts|tax practitioners|non.compliance|avoidance|reporting|making tax digital|unpaid tax|penalt|payroll software", + "Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.", + "administration", + r"compliance|fraud|debt|error|penalt|report", + ), + ( + r"carried interest|limited liability|liquidation|partnership|close companies", + "No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.", + "capital_gains_tax", + r"carried_interest|partnership|liquidat|llp", + ), + ( + r"\bisas?\b|savings accounts|child trust|help to save", + "No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.", + "savings", + r"isa|subscription|help_to_save|child_trust", + ), + ( + r"lifetime allowance", + "The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.", + "income_tax", + r"lifetime|lta|crystallis|pension_pot", + ), + ( + r"money purchase annual allowance|mpaa", + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.", + "income_tax", + r"money_purchase|mpaa|flexibl|annual_allowance", + ), + ( + r"company car|van benefit|car ownership|vehicle|air passenger|private jets", + "Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.", + "transport", + r"vehicle|company_car|van_benefit|air_passenger", + ), + ( + r"surplus earnings|transitional|\bmigration\b|severe disability|minimum income floor|assessment|descriptor|reassessment|award review|capacity for processing|take.up|conditionality|sanctions|administrative earnings", + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "welfare", + r"surplus|transitional|claim_history|descriptor|assessment|deduction", + ), + ( + r"carer.s allowance", + "The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.", + "carers_allowance", + r"carers_allowance|carer_support_payment|earnings_limit", + ), + ( + r"winter fuel", + "Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.", + "winter_fuel_payment", + r"winter_fuel|winter_fuel_allowance|pension_credit", + ), + ( + r"fuel duty", + "Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.", + "fuel_duty", + r"fuel_duty|petrol|diesel", + ), + ( + r"alcohol|tobacco|vaping|soft drinks|\bvat\b|carbon|levy|tariff", + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "indirect_tax", + r"alcohol|tobacco|vaping|vat|levy", + ), + ( + r"childcare|housing allowance|pensions|allowance|savings|national insurance|\bnics?\b", + "The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.", + "tax_benefit", + r"childcare|lha|pension|allowance|national_insurance", + ), + ] + for pattern, why, program, search in rules: + if re.search(pattern, low): + return "not_expressible", why, program, search + return ( + "not_expressible", + "The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.", + "other", + r"transaction|eligibility|reform", + ) + + +def build_registry(event_slug, engine_parameters, engine_variables, resolve): + rows = source_rows(event_slug) + event_name = EVENTS.get(event_slug) or rows[0]["fiscal_event"] + grouped = defaultdict(list) + for row in rows: + grouped[row["title"]].append(row) + years = sorted({int(r["fy"][:4]) for r in rows if 2023 <= int(r["fy"][:4]) <= 2030}) + measures = [] + for title, rs in grouped.items(): + authored = authored_construction(event_slug, title, resolve) + if authored: + m = dict(authored) + key = m.pop("key") + classification = m["classification"] + search = "|".join( + re.escape(p) + for p in ( + m.get("pe_baseline_modifier") or m.get("pe_reform_delta") or {} + ) + ) + m["pe_gap"] = "; ".join(m["missing_legs"]) or None + else: + classification, reason, program, search = gap_reason(title, rs) + key = slugify(title)[:110] + # Digest prevents collisions when similarly titled measures truncate. + key += "_" + hashlib.sha256(title.encode()).hexdigest()[:8] + m = { + "program": program, + "classification": classification, + "heads": [], + "construction": None, + "pe_reform_delta": None, + "pe_gap": reason, + "missing_legs": [reason], + "note": reason, + } + m["gap_kind"] = ( + "construction_pending" + if any( + phrase in reason + for phrase in ( + "not been established", + "not established", + "requires an explicitly", + "not guessed", + ) + ) + else "out_of_household_scope" + if classification == "out_of_household_scope" + else "model_or_data_gap" + ) + rx = re.compile(search, re.IGNORECASE) + ph = sorted( + p + for p in engine_parameters + if rx.search(p) and not p.startswith("baseline.") + ) + vh = sorted(v for v in engine_variables if rx.search(v)) + m.update( + { + "measure_key": f"{event_slug}__{key}", + "title": title, + "reported_status": "announced", + "fiscal_event": event_name, + "computability": classification, + "measure_type": m["program"], + "source_rows": [], + "divergence_axes": AXES, + "name_search": { + "pattern": search, + "parameter_matches": ph, + "variable_matches": vh, + "engine_version": "2.89.2", + "searched": ["full_parameter_tree", "full_variable_list"], + }, + } + ) + mapped = {h["obr_head"] for h in m["heads"]} + m["unmapped_obr_heads"] = sorted({r["tax_head"] for r in rs} - mapped) + for row in rs: + r = dict(row) + if classification == "out_of_household_scope" or is_non_household_head( + r["tax_head"] + ): + r["classification"] = "out_of_household_scope" + r["classification_reason"] = ( + "Source head is outside household tax-benefit scope; retained for event accounting." + ) + elif classification == "expressible" and r["tax_head"] not in mapped: + r["classification"] = "partial" + r["classification_reason"] = ( + "Measure's parameter leg is expressible; this source head has no validated counterpart mapping." + ) + else: + r["classification"] = classification + r["classification_reason"] = ( + m["pe_gap"] + or "Validated parameter reversal and named head mapping." + ) + m["source_rows"].append(r) + m["head_variables"] = list( + dict.fromkeys(v for h in m["heads"] for v in h["pe_variables"]) + ) + spec = m.get("pe_baseline_modifier") or m.get("pe_reform_delta") or {} + if spec: + m["engine_baseline_by_year"] = { + str(y): {path: resolve(path, f"{y}-06-01") for path in spec} + for y in years + } + for path in spec: + if path not in engine_parameters: + raise ValueError( + f"{m['measure_key']}: missing pinned parameter {path}" + ) + for name in m["head_variables"]: + if name not in engine_variables: + raise ValueError( + f"{m['measure_key']}: missing pinned variable {name}" + ) + measures.append(m) + keys = [m["measure_key"] for m in measures] + if len(set(keys)) != len(keys): + raise ValueError("duplicate measure key") + manifest = json.loads(SOURCE_MANIFEST.read_text()) + bundle = json.loads(CERTIFIED.read_text()) + return { + "schema_version": 1, + "event_slug": event_slug, + "event_name": event_name, + "classification_note": "not_expressible means no established executable construction in this replay. gap_kind distinguishes evidenced model/data gaps from construction_pending decisions; pending constructions do not claim the underlying liability model is absent.", + "calendar_years": years, + "years_note": ( + "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md." + if event_slug in EVENTS + else "Calendar year starting the OBR fiscal year is the proxy. FY before 2023-24 or starting after 2030 stays accounted but is not simulated. Detailed pinned-engine/data support is recorded in docs/uk_replay/YEARS.md." + ), + "bundle": bundle, + "source": manifest, + "orientation": "positive means gain to the Exchequer; reversal effect = -(literal reversal - certified baseline)", + "accounting": accounting(rows, measures), + "measures": measures, + } + + +def engine_resolver(system=None): + from policyengine_uk import CountryTaxBenefitSystem + + if system is None: + system = CountryTaxBenefitSystem() + + def resolve(path, date): + node = system.parameters + for part in path.split("."): + match = re.fullmatch(r"(.+)\[(\d+)\]", part) + node = ( + getattr(node, match.group(1)).brackets[int(match.group(2))] + if match + else getattr(node, part) + ) + value = node(date) + if hasattr(value, "item"): + value = value.item() + return value + + return resolve + + +def main(): + p = argparse.ArgumentParser(description=__doc__) + p.add_argument( + "--event", + required=True, + help="Slug of any fiscal event in the pinned source; 'all' builds the five pilot events.", + ) + p.add_argument("--check", action="store_true") + args = p.parse_args() + if not re.fullmatch(r"[a-z][a-z0-9_]*", args.event): + p.error("--event must be a lowercase fiscal-event slug") + for name in ("HF_HUB_OFFLINE", "HF_DATASETS_OFFLINE", "TRANSFORMERS_OFFLINE"): + os.environ[name] = "1" + from policyengine_uk import CountryTaxBenefitSystem + + system = CountryTaxBenefitSystem() + params, variables = engine_dumps(system=system) + resolve = engine_resolver(system) + for event_slug in EVENTS if args.event == "all" else [args.event]: + registry = build_registry(event_slug, params, variables, resolve) + output = ROOT / "data/uk/events" / f"{event_slug}_measures.json" + content = canonical_bytes(registry) + if args.check: + if not output.exists() or output.read_bytes() != content: + raise SystemExit(f"registry differs: {output}") + else: + output.parent.mkdir(parents=True, exist_ok=True) + output.write_bytes(content) + print( + json.dumps( + { + "event": event_slug, + "measures": len(registry["measures"]), + "rows": registry["accounting"]["rows_in"], + "classes": registry["accounting"]["by_class"], + } + ) + ) + + +if __name__ == "__main__": + main() diff --git a/pipeline/compare_uk_event.py b/pipeline/compare_uk_event.py new file mode 100644 index 00000000..c5bf7108 --- /dev/null +++ b/pipeline/compare_uk_event.py @@ -0,0 +1,1425 @@ +"""Describe one OBR fiscal-event replay and summarize completed replays. + +The comparison preserves the registry's source-row universe, including rows +without a counterpart. Signed ratio bins reuse the mode-2 convention. An axis +tag identifies a limitation; it does not quantify an explanation of a gap. +Artifacts, source identity, head sums and reversal orientation are verified +before rendering. No engine import or simulation is needed. +""" + +from __future__ import annotations + +import argparse +import csv +import hashlib +import io +import json +import math +import sys +from collections import Counter, defaultdict +from decimal import Decimal, InvalidOperation +from pathlib import Path +from typing import Any + +ROOT = Path(__file__).resolve().parent.parent +sys.path.insert(0, str(ROOT)) + +from pipeline.build_uk_event_registry import _sum as source_gbp_sum +from pipeline.compare_uk_obr_costings import atomic_write_bytes, ratio_and_bin + +AXES_PATH = ROOT / "data" / "uk" / "obr_divergence_axes.json" +CSV_FIELDS = [ + "event_slug", + "source_row_id", + "measure_key", + "title", + "classification", + "gap_kind", + "measure_type", + "fy", + "year", + "tax_head", + "source_table", + "source_column", + "obr_value_gbp", + "obr_value_gbp_decimal", + "pe_value_gbp", + "gap_gbp", + "pe_to_obr_ratio", + "ratio_bin", + "status", + "reason", + "construction_note", + "missing_legs", + "head_variables", + "artifact", + "artifact_sha256", + "axes", + "decomposition_status", + "valued_components", + "unsized_axes", + "residual_gbp", + "residual_label", + "explained_share", + "explained_share_withheld", + "diagnosis", +] +DEFAULT_AXES = ( + "population_vintage", + "behavioural_adjustment", + "baseline_vintage", + "cy_proxies_fy", + "head_scope", +) +GRID_FIELDS = ( + "computed_measure_years", + "full_event_grid_size", + "full_event_complete", + "missing_measure_years", + "inert_measure_years", +) + + +def review_diagnosis(measure_key: str, year: int, tax_head: str = "") -> dict: + """Retain the review's source-level diagnoses without sizing national terms. + + These observations concern the certified 2.89.2 pin. An upstream issue or + later fix does not change the executed model, population or decomposition. + """ + suffix = measure_key.partition("__")[2] + issue = None + if suffix == "pension_annual_allowance_package": + cause = "PE model issue; construction scope" + issue = "policyengine-uk#2237" + evidence = ( + "pension_contributions_relief caps relief at the Annual Allowance while " + "private_pension_contributions_tax.py also charges the excess; both enter " + "Income Tax. The charge base includes employer contributions and no " + "carry-forward is represented. policyengine-uk#2237. The separately " + "measured omitted-employer-contributions taper and single-marginal-rate " + "charge diagnostics both reduce the charge in their controlled cases: " + "they push opposite to the observed excessive PE tax reduction and do " + "not explain that excess. National contributions remain unsized." + ) + engine_files = [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py", + ] + elif suffix == "hicbc_threshold_and_taper": + cause = "PE model issue, fixed on main after the certified pin" + evidence = ( + "The pinned child_benefit and child_benefit_respective_amount formulas " + "ignore child_benefit_opts_out: opted-out families can be charged HICBC " + "and the reform cannot induce their claims. The review records the " + "opts_out/remains_opted_out fix on main after 2.89.2; this certified " + "replay retains the earlier formulas. Welfare's zero counterpart and " + "the Income Tax excess therefore have a known model diagnosis." + ) + engine_files = [ + "variables/gov/hmrc/child_benefit.py", + "variables/gov/hmrc/child_benefit_respective_amount.py", + ] + elif suffix.startswith("class_1_employee_nics_main_rate_cut_"): + cause = "Data level and population vintage; behavioural adjustment" + evidence = ( + "The certified employee-NIC base is about 15–20% above the OBR forecast: " + "PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn " + "in the OBR March2024 forecast. This broadly follows the effect ratios. " + "OBR's positive Income Tax cells also identify a labour-supply offset. " + "The review's uk-data#537 observation is only about a 1.2% fit change " + "and does not explain this base difference. AS2023 and SB2024 both " + "execute the same certified 10%→8% world; AS2023's PE number is not " + "an isolated 12%→10% costing. The employer-NIC pension-age exemption " + "reduces that different tax base, so a closer employer match does not " + "validate the employee base." + ) + engine_files = [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ] + elif suffix == "sdlt_additional_dwelling_surcharge_2pp": + cause = "PE model/data issue; behavioural adjustment and head scope" + issue = "policyengine-uk#2238" + evidence = ( + "additional_residential_property_purchased multiplies the household's " + "whole other-property stock by property_purchased, the all-property " + "purchase flag. The audited flagged stock is £94.7bn; 2pp of that is " + "about £1.9bn, consistent with the large PE effect. " + "policyengine-uk#2238. Transactions behaviour, corporate purchasers " + "and other stamp-tax interactions remain separate unsized scope terms." + ) + engine_files = [ + "variables/household/consumption/additional_residential_property_purchased.py" + ] + elif suffix == "capital_gains_main_rates_and_reliefs": + cause = "Construction scope; behavioural adjustment and head scope" + evidence = ( + "The gains input pools asset types. Reversing all pooled gains to " + "10%/20% also lowers residential gains that were already taxed at " + "18%/24% before AB2024, overstating the announced main-rate tax gain. " + "The pinned gains elasticity is zero and the OBR package has separate " + "Income Tax and Stamp Duty heads. Certified CGT is £23.4bn versus " + "£18.7bn in the reversal world in CY2025; the review does not establish " + "that this baseline level is an engine defect." + ) + engine_files = ["variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py"] + elif suffix == "winter_fuel_means_test": + cause = "Baseline vintage" + evidence = ( + "From 2025 the pinned £35,000 income passport is an alternative " + "eligibility route, so require_benefits=False reaches only households " + "still excluded after that later reversal. This explains the narrower " + "future-year construction. PE excludes Scotland, which reduces " + "spending and pushes opposite to the excessive PE restriction saving " + "in FY2024–25; Pension Credit take-up and behaviour remain unsized." + ) + engine_files = ["variables/gov/dwp/winter_fuel_allowance.py"] + elif suffix == "uc_standard_allowance_above_inflation": + cause = "PE model issue; index and baseline vintage; head scope" + evidence = ( + "The 2026 counterfactual uses the legislated amount's September2025 " + "CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later " + "counterfactual years continue on the certified CPI path. Raising " + "the counterfactual reduces the scored allowance cost, moving PE's " + "cost magnitude further below OBR's; the earlier index mismatch pushed opposite to " + "the observed cost shortfall. The pin " + "hardcodes the 2026 allowance and then applies plain CPI; " + "uc_standard_allowance never reads standard_allowance_uplift, whose " + "2027–2029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap " + "source head remains uncomputed. The missing legislated 2027–2029 " + "uplifts are policyengine-uk#2239." + ) + if 2027 <= year <= 2029: + issue = "policyengine-uk#2239" + engine_files = [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml", + ] + elif suffix == "employer_nics_package": + cause = "Construction and head scope; wage incidence" + evidence = ( + "employee_incidence=1 holds employer cost fixed relative to the " + "certified simulation baseline. The lower employer-NIC reversal " + "therefore raises wages, making the announced Income Tax effect " + "about −£8bn to −£9bn, versus OBR's roughly −£0.1bn to −£0.3bn direct " + "head costing. CY2026 also has a −£1.26bn employee-NIC channel. This " + "is the pinned wage-incidence construction, with its contribution " + "to the PE–OBR difference unsized." + ) + engine_files = [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ] + elif suffix == "class_2_self_employed_nics_abolition": + cause = "PE model issue; Class 2/Class 4 cap interaction" + evidence = ( + "The FY2027–28 announced artifact records −£552.039m in ni_class_2 " + "and −£786.808m in ni_class_4, alongside +£11.933m in Universal " + "Credit. Later-year totals therefore include the pinned Class 4 " + "cap interaction alongside direct Class 2 cash liability. A " + "controlled 2027 calculation with £143,750 self-employment income " + "and zero employee NICs reproduces a £1,849.49 Class 4 increase " + "when Class 2 is restored. In ni_class_4_maximum, a strict branch " + "comparison at a mathematically equal boundary is sensitive to " + "floating-point subtraction of uprated thresholds. This points " + "to a pinned cap-formula issue; the artifact quantifies the " + "national Class 4 head, while a full household trace would be " + "needed to attribute that entire head to the reproduced instability." + ) + engine_files = [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ] + else: + return {} + return { + "class": "pe_gap" if issue else "review_diagnosis", + "cause_class": cause, + "evidence": evidence, + "engine_files": engine_files, + "engine_version": "2.89.2", + "issues": [issue] if issue else [], + "national_effect": "unsized", + } + + +def construction_note(measure: dict) -> str: + """Correct descriptive notes without invalidating unchanged result receipts.""" + key = measure["measure_key"] + note = measure.get("note", "") + if key == "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp": + return ( + "The pin still has the 3% surcharge scale, so apply a forward 2pp " + "increase to every marginal bracket. The dict reform updates the " + "already-processed tree without a new 30 April conversion; annual " + "lookups resolve at 1 January. The raw October2024 policy onset is " + "therefore absent from annual 2024 and present throughout annual " + "2025. Main-home rates and thresholds are retained." + ) + if key == "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp": + return ( + "The SB2024 2pp marginal reversal on the certified 8% world is 10% " + "from annual 2024. The April2024 announcement is represented by the " + "January annual proxy. AS2023 and SB2024 employee-NIC figures use " + "the identical 10%→8% world; the AS2023 figure therefore retains " + "the later SB2024 cut rather than isolating 12%→10%." + ) + if ( + key == "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p" + and "AS2023 and SB2024" not in note + ): + note += ( + " AS2023 and SB2024 employee-NIC figures are the same 10%→8% " + "world; the AS2023 figure does not isolate its announced 12%→10% cut." + ) + if key == "autumn_budget_2024__capital_gains_main_rates_and_reliefs": + note += ( + " Pooled gains include residential gains already taxed at 18%/24% " + "before AB2024. Restoring the pooled input to 10%/20% also cuts " + "those gains, so the construction overstates the announced " + "main-rate tax gain. Certified policy is annualized from its raw " + "30 April schedule; the October-dated dict reversal updates the " + "processed tree, with its first annual lookup at January2025." + ) + if "class_2" in key and "abol" in key and "#1887" not in note: + note += ( + " The pin's CY2023 Class 2 flat rate is £3.15/week versus the " + "actual £3.45; the upstream rate history was later fixed in " + "policyengine-uk#1887. This replay retains the certified pin." + ) + if key == "autumn_statement_2023__class_2_self_employed_nics_abolition": + note += ( + " Later-year totals include a pinned Class 4 cap interaction " + "alongside direct Class 2 cash liability. In FY2027–28 the " + "announced artifact has −£552.039m in ni_class_2 and −£786.808m " + "in ni_class_4, with +£11.933m in Universal Credit. A controlled " + "formula calculation reproduces sensitivity of ni_class_4_maximum's " + "strict branch comparison to floating-point uprated-threshold " + "subtraction. That points to a pinned model issue; only the " + "artifact head amounts are quantified nationally, and the full " + "Class 4 amount has not been causally traced to this instability." + ) + if "class_2" in key and "abol" in key: + note += ( + " The retained pinned formula uses profits >= £12,570, whereas " + "compulsory cash liability required profits > £12,570. At exactly " + "the threshold this can overstate counterfactual liability and " + "the announced abolition cost; the national contribution is unsized." + ) + return note + + +def gap_accounts(registry: dict) -> list[tuple[str, dict]]: + """Split unconstructed measures while retaining source-row classifications.""" + groups = defaultdict(lambda: {"measures": 0, "sources": []}) + for measure in registry["measures"]: + classification = measure.get("classification", measure.get("computability")) + kind = measure.get("gap_kind", "unspecified") + if classification == "not_expressible": + groups[kind]["measures"] += 1 + for source in measure["source_rows"]: + if source.get("classification", classification) == "not_expressible": + groups[source.get("gap_kind", kind)]["sources"].append(source) + return [ + (kind, groups[kind]) + for kind in ("construction_pending", "model_or_data_gap", "unspecified") + if kind in groups or kind != "unspecified" + ] + + +def gap_account_lines(registry: dict, prefix: str = "") -> list[str]: + return [ + f"| {prefix}{kind} | {account['measures']} | {len(account['sources'])} | " + f"{Decimal(source_gbp_sum(account['sources'])) / Decimal(10**9):,.3f} | " + f"{Decimal(source_gbp_sum(account['sources'], absolute=True)) / Decimal(10**9):,.3f} |" + for kind, account in gap_accounts(registry) + ] + + +class EventComparisonError(ValueError): + """A source row or artifact cannot support the reported counterpart.""" + + +def _json(path: Path) -> dict: + result = json.loads(path.read_bytes()) + if not isinstance(result, dict): + raise EventComparisonError(f"{path}: expected JSON object") + return result + + +def load_jsonl(path: Path) -> list[dict]: + rows = [] + for number, line in enumerate(path.read_text().splitlines(), 1): + if line.strip(): + row = json.loads(line) + if not isinstance(row, dict): + raise EventComparisonError(f"{path}:{number}: expected JSON object") + rows.append(row) + return rows + + +def _finite(value: Any, context: str) -> float: + if isinstance(value, bool) or not isinstance(value, (int, float)): + raise EventComparisonError(f"{context}: expected a number") + if not math.isfinite(value): + raise EventComparisonError(f"{context}: expected a finite number") + return float(value) + + +def _same(left: float, right: float, context: str) -> None: + # Aggregate subtraction and a sum of independently subtracted heads have + # normal floating-point roundoff. This bound is accounting, not a model + # comparison tolerance. + if not math.isclose(left, right, abs_tol=0.01, rel_tol=1e-12): + raise EventComparisonError(f"{context}: {left} differs from {right}") + + +def _decimal(value: Any, context: str) -> Decimal: + if not isinstance(value, str): + raise EventComparisonError( + f"{context}: exact source amount must be a decimal string" + ) + try: + result = Decimal(value) + except InvalidOperation as exc: + raise EventComparisonError(f"{context}: invalid decimal amount") from exc + if not result.is_finite(): + raise EventComparisonError(f"{context}: decimal amount must be finite") + return result + + +def validate_artifact(artifact: dict, context: str) -> None: + effects = artifact.get("head_effects") + if not isinstance(effects, dict) or not effects: + raise EventComparisonError(f"{context}: missing head_effects") + values = {k: _finite(v, f"{context}/{k}") for k, v in effects.items()} + channels = artifact.get("head_channels") + if not isinstance(channels, dict) or set(channels) != set(effects): + raise EventComparisonError(f"{context}: missing raw head channels") + try: + for variable, effect in values.items(): + if channels[variable] not in ("tax", "spending"): + raise EventComparisonError( + f"{context}/{variable}: invalid fiscal channel" + ) + before = _finite(artifact["totals"]["baseline"]["heads"][variable], context) + after = _finite(artifact["totals"]["reform"]["heads"][variable], context) + expected = (after - before) * (1 if channels[variable] == "tax" else -1) + _same(effect, expected, f"{context}/{variable}: raw aggregate delta") + except KeyError as exc: + raise EventComparisonError(f"{context}: missing raw fiscal aggregates") from exc + total = _finite(artifact.get("measure_total_gbp"), f"{context}/measure total") + _same(sum(values.values()), total, f"{context}: head effects sum") + literal = artifact.get("literal_reform_minus_baseline") + if not isinstance(literal, dict) or set(literal) != set(effects): + raise EventComparisonError(f"{context}: missing literal world deltas") + reversal = artifact.get("construction") == "reversal_on_certified_world" + for variable, effect in values.items(): + delta = _finite(literal[variable], f"{context}/literal/{variable}") + _same( + effect, + -delta if reversal else delta, + f"{context}/{variable}: reversal orientation", + ) + if reversal: + reversal_delta = artifact.get("literal_reversal_minus_certified_gbp") + if isinstance(reversal_delta, dict): + for variable, delta in literal.items(): + _same( + _finite(reversal_delta.get(variable), context), + delta, + f"{context}/{variable}: retained reversal delta", + ) + elif reversal_delta is not None: + _same( + _finite(reversal_delta, context), + sum(literal.values()), + f"{context}: retained reversal total", + ) + + +def _axes(measure: dict, staged: dict) -> list[str]: + # The event forecast and the certified 2023 calibrated population differ + # for every row, including rows awaiting computation. The other four are + # the declared axes of this construction, not claims of sized effects. + axes = set(DEFAULT_AXES) + for value in (measure.get("axes", []), staged.get("axes", [])): + axes.update(value if isinstance(value, list) else value.keys()) + if ( + staged.get( + "computability", measure.get("classification", measure.get("computability")) + ) + == "partial" + ): + axes.add("construction_scope") + known = set(_json(AXES_PATH)["_schema"]["axes"]) + if axes - known: + raise EventComparisonError( + f"unregistered divergence axes: {sorted(axes - known)}" + ) + return sorted(axes) + + +def describe_decomposition( + gap: float | None, axes: list[str], components: list[dict] +) -> dict: + """Preserve an evidence-backed decomposition, never infer one from tags. + + Event replay currently leaves vintage and behavioural terms unsized. + A complete future decomposition must size every relevant axis, state + provenance, avoid overlapping terms and have no component masking the + observed gap before an explained share can be quoted. + """ + valued = [] + names = set() + for component in components: + name = component.get("name") + if not isinstance(name, str) or not name or name in names: + raise EventComparisonError( + "valued components require unique nonempty names" + ) + names.add(name) + if component.get("axis") not in axes: + raise EventComparisonError("valued component has an untagged axis") + if component.get("status") not in ("computed", "sized", "derived"): + raise EventComparisonError( + "valued component must be computed, sized or derived" + ) + if not component.get("provenance"): + raise EventComparisonError("valued component requires provenance") + if component["status"] in ("computed", "derived") and not component.get( + "derivation" + ): + raise EventComparisonError("computed/derived component requires derivation") + if component["status"] == "sized" and component.get("derivation"): + raise EventComparisonError( + "a derived component cannot present as a quoted value" + ) + value = _finite(component.get("value_gbp"), "component") + valued.append( + { + **component, + "value_gbp": value, + "direction": ( + "explains_gap" if gap and value * gap >= 0 else "masks_gap" + ), + } + ) + sized_axes = {c["axis"] for c in valued} + unsized = sorted(set(axes) - sized_axes) + residual = None if gap is None else gap - sum(c["value_gbp"] for c in valued) + masking = any(c["direction"] == "masks_gap" for c in valued) + names = {c.get("name") for c in valued} + overlap = any(set(c.get("overlaps", [])) & names for c in valued) + result = { + "decomposition_status": "not_available" + if gap is None + else "partial" + if unsized + else "complete", + "valued_components": valued, + "unsized_axes": unsized, + "residual_gbp": residual, + "residual_label": "residual_plus_unsized" if unsized else "residual", + "explained_share": None, + } + if gap is None: + reason = "no computed counterpart" + elif unsized: + reason = "unsized axes: " + ", ".join(unsized) + elif masking: + reason = "a valued component masks the observed gap" + elif overlap: + reason = "valued components overlap" + elif not gap: + reason = "zero observed gap" + else: + share = 1 - residual / gap + if 0 <= share <= 1: + result["explained_share"] = share + reason = "" + else: + reason = "computed share outside [0, 1]" + result["explained_share_withheld"] = reason + return result + + +def build_comparison_rows( + registry: dict, staged_rows: list[dict], *, artifact_root: Path = ROOT +) -> list[dict]: + inventory = {} + for measure in registry["measures"]: + for source in measure["source_rows"]: + key = source["source_row_id"] + if key in inventory: + raise EventComparisonError(f"duplicate registry source row: {key}") + inventory[key] = (measure, source) + staged = {} + for row in staged_rows: + key = row["source_row_id"] + if key in staged: + raise EventComparisonError(f"duplicate staged source row: {key}") + staged[key] = row + if set(staged) != set(inventory): + raise EventComparisonError( + f"source-row accounting differs: missing={sorted(set(inventory) - set(staged))}; " + f"extra={sorted(set(staged) - set(inventory))}" + ) + artifacts = {} + out = [] + for key, (measure, source) in inventory.items(): + row = staged[key] + for field in ("measure_key", "fy", "tax_head"): + expected = ( + measure["measure_key"] if field == "measure_key" else source.get(field) + ) + if row.get(field) != expected: + raise EventComparisonError( + f"{key}: staged {field} differs from registry" + ) + obr = _finite(source["value_gbp"], f"{key}/OBR") + source_decimal = source.get("value_gbp_decimal", str(source["value_gbp"])) + exact_source = _decimal(source_decimal, f"{key}/source") + staged_decimal = row.get("external_value_gbp_decimal") + if staged_decimal is None and "value_gbp_decimal" not in source: + staged_decimal = str(row.get("external_value_gbp")) + if _decimal(staged_decimal, f"{key}/staged") != exact_source: + raise EventComparisonError(f"{key}: exact source £ accounting differs") + staged_number = _finite(row.get("external_value_gbp"), f"{key}/staged OBR") + if staged_number != obr or obr != float(exact_source): + raise EventComparisonError( + f"{key}: numerical source amount differs from decimal commitment" + ) + pe = row.get("pe_value") + variables = row.get("head_variables", []) + reference = row.get("artifact_path") + digest = row.get("artifact_sha256") + if row.get("status") == "inert_construction" and pe is not None: + raise EventComparisonError( + f"{key}: inert construction cannot assert a numeric counterpart" + ) + if pe is not None: + pe = _finite(pe, f"{key}/PE") + if not reference or not digest: + raise EventComparisonError(f"{key}: computed row has no artifact hash") + if Path(reference).is_absolute(): + raise EventComparisonError(f"{key}: artifact path must be relative") + path = (artifact_root / reference).resolve() + try: + path.relative_to(artifact_root.resolve()) + except ValueError as exc: + raise EventComparisonError(f"{key}: artifact escapes root") from exc + if reference not in artifacts: + payload = path.read_bytes() + if hashlib.sha256(payload).hexdigest() != digest: + raise EventComparisonError(f"{key}: artifact SHA-256 differs") + artifact = json.loads(payload) + validate_artifact(artifact, reference) + artifacts[reference] = (artifact, digest) + artifact, saved_digest = artifacts[reference] + if digest != saved_digest: + raise EventComparisonError(f"{key}: conflicting artifact SHA-256") + year = int(source["fy"][:4]) + if ( + artifact.get("measure_key") != measure["measure_key"] + or artifact.get("year") != year + ): + raise EventComparisonError(f"{key}: artifact measure/year differs") + if not variables or len(variables) != len(set(variables)): + raise EventComparisonError( + f"{key}: head variables must be nonempty and unique" + ) + definitions = measure.get("heads", []) + if source.get("pe_variables"): + expected_variables = source["pe_variables"] + elif definitions: + normalize = lambda v: " ".join( + str(v).casefold().replace("_", " ").split() + ) + matches = [ + h + for h in definitions + if normalize(h["obr_head"]) == normalize(source["tax_head"]) + ] + if len(matches) != 1: + raise EventComparisonError( + f"{key}: no unique registry head mapping" + ) + expected_variables = matches[0].get( + "pe_variables", matches[0].get("head_variables") + ) + else: + expected_variables = variables + if variables != expected_variables: + raise EventComparisonError( + f"{key}: staged variables differ from registry head mapping" + ) + try: + value = sum(artifact["head_effects"][v] for v in variables) + except KeyError as exc: + raise EventComparisonError(f"{key}: unmapped artifact head") from exc + _same(pe, value, f"{key}: staged counterpart versus artifact heads") + ratio, bin_name = ratio_and_bin(obr, pe) + axes = _axes(measure, row) + gap = None if pe is None else pe - obr + components = [ + c + for c in row.get("divergence_components", []) + if c.get("fy", source["fy"]) == source["fy"] + ] + classification = source.get( + "classification", + measure.get("classification", measure.get("computability")), + ) + reason = row.get("reason") or "" + if classification == "out_of_household_scope": + reason = ( + source.get("scope_reason") + or source.get("classification_reason") + or reason + ) + if not reason and classification == "partial": + reason = "; ".join(measure.get("missing_legs", [])) + record = { + "event_slug": registry["event_slug"], + "source_row_id": key, + "measure_key": measure["measure_key"], + "title": measure["title"], + "classification": classification, + "gap_kind": ( + source.get("gap_kind", measure.get("gap_kind", "unspecified")) + if classification == "not_expressible" + else None + ), + "measure_type": measure.get( + "measure_type", measure.get("program", "unspecified") + ), + "fy": source["fy"], + "year": int(source["fy"][:4]), + "tax_head": source.get("tax_head"), + "source_table": source.get("source_table"), + "source_column": source.get("source_column"), + "obr_value_gbp": obr, + "obr_value_gbp_decimal": source_decimal, + "pe_value_gbp": pe, + "gap_gbp": gap, + "pe_to_obr_ratio": ratio, + "ratio_bin": bin_name, + "status": row.get("status"), + "reason": reason, + "construction_note": construction_note(measure), + "missing_legs": measure.get("missing_legs", []), + "head_variables": variables, + "artifact": reference, + "artifact_sha256": digest, + "axes": axes, + "diagnosis": { + **(row.get("diagnosis") or {}), + **review_diagnosis( + measure["measure_key"], + int(source["fy"][:4]), + source.get("tax_head", ""), + ), + }, + **describe_decomposition(gap, axes, components), + } + out.append(record) + return sorted( + out, + key=lambda r: ( + r["measure_key"], + r["fy"], + str(r["tax_head"]), + r["source_row_id"], + ), + ) + + +def _cell(value: Any) -> Any: + return ( + json.dumps(value, sort_keys=True, separators=(",", ":"), allow_nan=False) + if isinstance(value, (dict, list)) + else "" + if value is None + else value + ) + + +def render_csv(rows: list[dict]) -> str: + stream = io.StringIO(newline="") + writer = csv.DictWriter(stream, fieldnames=CSV_FIELDS, lineterminator="\n") + writer.writeheader() + for row in rows: + writer.writerow({field: _cell(row.get(field)) for field in CSV_FIELDS}) + return stream.getvalue() + + +def _md(value: Any) -> str: + return str(value or "").replace("|", "\\|").replace("\n", " ") + + +def _billions(value: float | None) -> str: + return "—" if value is None else f"{value / 1e9:,.3f}" + + +def profile(rows: list[dict], field: str) -> list[tuple[str, dict[str, int]]]: + groups = defaultdict(Counter) + for row in rows: + groups[str(row.get(field) or "unspecified")][row["ratio_bin"]] += 1 + return [ + (key, dict(sorted(counts.items()))) for key, counts in sorted(groups.items()) + ] + + +def render_markdown( + registry: dict, rows: list[dict], replay_grid: dict | None = None +) -> str: + computed = [r for r in rows if r["pe_value_gbp"] is not None] + lines = [ + f"# {registry.get('event_name', registry['event_slug'])}: descriptive replay", + "", + ( + "Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned " + "certified 2023 population uprated to calendar year Y, with government " + "baseline policy parameters annualized from the engine's 30 April snapshot. " + "Dict reforms directly update that processed tree and use explicit " + "1 January dates for annual lookups; they do not repeat fiscal conversion. " + "These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural " + "costings remain distinct from this construction." + ), + "", + ( + f"Every source row remains visible: {len(rows)} rows, {len(computed)} with " + "computed counterparts. Source rows are counted once; no comparison subtotal " + "is treated as a separately published OBR claim." + ), + "", + ] + inert_count = sum(r.get("status") == "inert_construction" for r in rows) + if inert_count or (replay_grid or {}).get("inert_measure_years"): + lines += [ + ( + f"Numerical replay blocked: {inert_count} source rows have an inert_construction " + "in an in-force year. A complete artifact grid does not establish successful execution." + ), + "", + ] + if ( + replay_grid + and not replay_grid.get("full_event_complete") + and not (inert_count or replay_grid.get("inert_measure_years")) + ): + lines += [ + ( + f"Numerical replay grid incomplete: {replay_grid.get('computed_measure_years', 0)} " + f"of {replay_grid.get('full_event_grid_size', 'unspecified')} executable " + "measure-year pairs have artifacts. Rows without counterparts remain visible; " + "this report does not establish a completed event replay." + ), + "", + ] + lines += [ + "## Accounting", + "", + "| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn |", + "|---|---:|---:|---:|---:|", + ] + for classification in ( + "expressible", + "partial", + "not_expressible", + "out_of_household_scope", + ): + selected = [r for r in rows if r["classification"] == classification] + account = registry.get("accounting", {}).get("by_class", {}).get(classification) + measure_count = ( + account["measures"] + if account + else sum( + measure.get("classification", measure.get("computability")) + == classification + for measure in registry["measures"] + ) + ) + exact_values = [ + {"value_gbp_decimal": row["obr_value_gbp_decimal"]} for row in selected + ] + lines.append( + f"| {classification} | {measure_count} | {len(selected)} | " + f"{Decimal(source_gbp_sum(exact_values)) / Decimal(10**9):,.3f} | " + f"{Decimal(source_gbp_sum(exact_values, absolute=True)) / Decimal(10**9):,.3f} |" + ) + lines += [ + "", + ( + "Net and absolute £ sum source-row values across the costing years; " + "they are accounting amounts, not a single-year event total. Measure counts " + "use each measure's registry class; source-row classes may differ for non-household heads." + ), + "", + "### Not-expressible gap split", + "", + ( + "construction_pending names an unestablished replay construction; model_or_data_gap " + "names an evidenced engine or data limitation. Both retain their not_expressible accounting class." + ), + "", + "| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn |", + "|---|---:|---:|---:|---:|", + *gap_account_lines(registry), + "", + "## Agreement profile", + "", + "The bins describe PE/OBR on each source head and year. They do not define a quality gate.", + "", + ] + for field, label in ( + (("tax_head", "Tax head"), ("measure_type", "Measure type")) if computed else () + ): + lines += [f"| {label} | Source-row ratio bins |", "|---|---|"] + lines += [ + f"| {_md(key)} | {_md(', '.join(f'{k}: {v}' for k, v in counts.items()))} |" + for key, counts in profile(rows, field) + ] + lines.append("") + gap_mass = sum(abs(r["gap_gbp"]) for r in computed) + explained = [r for r in computed if r["explained_share"] is not None] + lines += [ + "## Divergence axes and explained share", + "", + ( + "Every row tags population_vintage: OBR used the forecast at its fiscal " + "event, whereas this bundle uses one 2023 population calibrated to later " + "targets. The other declared axes are behavioural_adjustment (static versus " + "behavioural), baseline_vintage (certified versus announcement baseline), " + "cy_proxies_fy and head_scope. Partial constructions also tag construction_scope." + ), + "", + ( + "The replay retains pinned incidence rules: employer_ni.employee_incidence=1 " + "changes wages holding employer cost fixed, so its Income Tax effect is not " + "a fixed-wage static costing. The OBR database reports direct measure effects " + "and excludes separately reported indirect macroeconomic effects. Scope and " + "incidence therefore require head_scope/construction_scope notes; neither " + "a raw head gap nor the static label sizes a behavioural explanation." + ), + "", + ( + f"Tagged coverage: {len(computed)} computed rows and " + f"£{gap_mass / 1e9:,.3f}bn of absolute raw gap have named axes. " + "Tagged coverage does not size their effects." + ), + "", + ( + f"Explained share: available on {len(explained)} computed rows. " + "For other rows it is withheld because relevant axes remain unsized. " + "A tagged limitation cannot claim a percentage of the gap. Residuals are " + "therefore labelled residual_plus_unsized, not model error." + ), + "", + "## Source rows", + "", + "| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason |", + "|---|---|---|---|---:|---:|---:|---|---|", + ] + for row in rows: + ratio = ( + "—" if row["pe_to_obr_ratio"] is None else f"{row['pe_to_obr_ratio']:.3f}" + ) + lines.append( + "| " + + " | ".join( + [ + _md(row["title"]), + row["fy"], + _md(row["tax_head"]), + row["classification"] + + (f" / {row['gap_kind']}" if row.get("gap_kind") else ""), + _billions(row["obr_value_gbp"]), + _billions(row["pe_value_gbp"]), + ratio, + row["ratio_bin"], + _md( + f"{row['status']}: {row['reason']}" + + ( + "; " + ", ".join(row["diagnosis"]["issues"]) + if (row.get("diagnosis") or {}).get("issues") + else "" + ) + ), + ] + ) + + " |" + ) + caveats = [ + measure + for measure in registry["measures"] + if construction_note(measure) + and measure.get("classification", measure.get("computability")) + in ("expressible", "partial") + ] + if caveats: + lines += ["", "## Construction caveats", ""] + for measure in caveats: + lines.append(f"* `{measure['measure_key']}`: {construction_note(measure)}") + diagnosed = {} + for row in rows: + diagnosis = row.get("diagnosis") or {} + if diagnosis.get("cause_class"): + diagnosed.setdefault(row["measure_key"], diagnosis) + if diagnosed: + lines += ["", "## Review diagnoses", ""] + for key, diagnosis in diagnosed.items(): + lines.append( + f"* `{key}` — {diagnosis['cause_class']}: {diagnosis['evidence']}" + ) + return "\n".join(lines) + "\n" + + +def _sha256(path: Path) -> str: + return hashlib.sha256(path.read_bytes()).hexdigest() + + +def _relative_receipt(path: Path, artifact_root: Path) -> str: + try: + return str(path.resolve().relative_to(artifact_root.resolve())) + except ValueError as exc: + raise EventComparisonError("comparison input escapes artifact root") from exc + + +def _receipt_path(reference: Any, artifact_root: Path) -> Path: + if not isinstance(reference, str) or Path(reference).is_absolute(): + raise EventComparisonError("receipt path must be relative to artifact root") + result = (artifact_root / reference).resolve() + _relative_receipt(result, artifact_root) + return result + + +def _verify_staging( + registry_path: Path, staged_path: Path, *, artifact_root: Path +) -> tuple[dict, list[dict], Path]: + registry = _json(registry_path) + manifest_path = staged_path.parent / "STAGING_MANIFEST.json" + if not manifest_path.exists(): + raise EventComparisonError("comparison requires STAGING_MANIFEST.json") + manifest = _json(manifest_path) + if manifest.get("registry_sha256") != _sha256(registry_path): + raise EventComparisonError("registry SHA-256 differs from staging manifest") + if manifest.get("staged_sha256") != _sha256(staged_path): + raise EventComparisonError("staged SHA-256 differs from staging manifest") + rows = build_comparison_rows( + registry, load_jsonl(staged_path), artifact_root=artifact_root + ) + if manifest.get("staged_rows") != len(rows): + raise EventComparisonError("staging manifest row count differs") + total = Decimal( + source_gbp_sum( + {"value_gbp_decimal": row["obr_value_gbp_decimal"]} for row in rows + ) + ) + exact_required = any( + "value_gbp_decimal" in source + for measure in registry["measures"] + for source in measure["source_rows"] + ) + for field in ("source_value_gbp_decimal", "staged_value_gbp_decimal"): + if (exact_required or field in manifest) and _decimal( + manifest.get(field), f"staging manifest/{field}" + ) != total: + raise EventComparisonError("staging manifest exact £ total differs") + accounting = registry.get("accounting", {}) + if ( + "net_gbp_in_decimal" in accounting + and _decimal(accounting["net_gbp_in_decimal"], "registry/net GBP") != total + ): + raise EventComparisonError("registry exact £ total differs") + return registry, rows, manifest_path + + +def write_comparison( + event: str, + *, + registry_path: Path | None = None, + staged_path: Path | None = None, + output_dir: Path | None = None, + artifact_root: Path = ROOT, +) -> list[dict]: + registry_path = ( + registry_path + or artifact_root / "data" / "uk" / "events" / f"{event}_measures.json" + ) + output_dir = output_dir or artifact_root / "results" / "uk" / "events" / event + staged_path = staged_path or output_dir / "STAGED.jsonl" + registry, rows, staging_manifest_path = _verify_staging( + registry_path, staged_path, artifact_root=artifact_root + ) + if registry.get("event_slug") != event: + raise EventComparisonError("registry event differs from --event") + output_dir.mkdir(parents=True, exist_ok=True) + staging_manifest = _json(staging_manifest_path) + replay_grid = { + field: staging_manifest[field] + for field in GRID_FIELDS + if field in staging_manifest + } + payloads = { + "COMPARISON.csv": render_csv(rows), + "COMPARISON.md": render_markdown(registry, rows, replay_grid), + "COMPARISON.json": json.dumps(rows, indent=1, sort_keys=True, allow_nan=False) + + "\n", + } + for filename, payload in payloads.items(): + atomic_write_bytes(output_dir / filename, payload.encode()) + provenance = { + "event_slug": event, + "registry_path": _relative_receipt(registry_path, artifact_root), + "registry_sha256": _sha256(registry_path), + "staged_path": _relative_receipt(staged_path, artifact_root), + "staged_sha256": _sha256(staged_path), + "staging_manifest_path": _relative_receipt( + staging_manifest_path, artifact_root + ), + "staging_manifest_sha256": _sha256(staging_manifest_path), + "axes_sha256": _sha256(AXES_PATH), + "source_rows": len(rows), + "replay_grid": replay_grid, + "outputs_sha256": { + name: hashlib.sha256(payload.encode()).hexdigest() + for name, payload in payloads.items() + }, + } + atomic_write_bytes( + output_dir / "COMPARISON_PROVENANCE.json", + (json.dumps(provenance, indent=1, sort_keys=True) + "\n").encode(), + ) + return rows + + +def render_summary( + events: dict[str, list[dict]], + diagnostics: list[dict] | None = None, + registries: dict[str, dict] | None = None, + replay_grids: dict[str, dict] | None = None, +) -> str: + rows = [row for event_rows in events.values() for row in event_rows] + computed = [r for r in rows if r["pe_value_gbp"] is not None] + registries = registries or {} + replay_grids = replay_grids or {} + lines = [ + "# Recent OBR fiscal-event replays", + "", + ( + "The inventories use the pinned populace-uk-2023 bundle definition with " + "policyengine-uk 2.89.2. A seeded registry does not establish a completed " + "numerical replay. Available comparisons use one source head and fiscal " + "year per row." + ), + "", + ( + f"Numerical comparison outputs available: {sum(any(r['pe_value_gbp'] is not None for r in event_rows) for event_rows in events.values())}. " + f"Registry inventories available: {len(registries)}." + ), + "", + "| Event | Replay state | Measures | Source rows | Computed rows | Computed FYs |", + "|---|---|---:|---:|---:|---|", + ] + for event in sorted(set(events) | set(registries)): + event_rows = events.get(event, []) + registry = registries.get(event) + years = sorted({r["fy"] for r in event_rows if r["pe_value_gbp"] is not None}) + computed_count = sum(r["pe_value_gbp"] is not None for r in event_rows) + source_count = ( + registry["accounting"]["rows_in"] if registry else len(event_rows) + ) + measure_count = ( + len(registry["measures"]) + if registry + else len({r["measure_key"] for r in event_rows}) + ) + state = ( + "Numerical comparison available" + if computed_count + else "Registry seeded; numerical replay incomplete" + ) + replay_grid = replay_grids.get(event) + inert_count = sum(r.get("status") == "inert_construction" for r in event_rows) + if computed_count and replay_grid: + state = ( + "Registered construction replay complete" + if replay_grid.get("full_event_complete") + else ( + "Numerical comparison available; replay grid incomplete " + f"({replay_grid.get('computed_measure_years', 0)}/" + f"{replay_grid.get('full_event_grid_size', 'unspecified')})" + ) + ) + if inert_count or (replay_grid or {}).get("inert_measure_years"): + state = f"Numerical replay blocked: inert_construction ({inert_count} source rows)" + label = f"[{event}]({event}/COMPARISON.md)" if event_rows else event + lines.append( + f"| {label} | {state} | {measure_count} | {source_count} | {computed_count} | {', '.join(years) or '—'} |" + ) + if registries: + lines += [ + "", + "## Source inventory accounting", + "", + ( + "These amounts sum all source heads and costing years, including zero cells. " + "They are inventory totals, not one-year event costings or numerical agreement statistics." + ), + "", + "| Event / class | Measures | Source rows | Net OBR £bn | Absolute OBR £bn |", + "|---|---:|---:|---:|---:|", + ] + for event, registry in sorted(registries.items()): + for classification, account in registry["accounting"]["by_class"].items(): + lines.append( + f"| {event} / {classification} | {account['measures']} | {account['rows']} | " + f"{Decimal(account['net_gbp_decimal']) / Decimal(10**9):,.3f} | " + f"{Decimal(account['absolute_gbp_decimal']) / Decimal(10**9):,.3f} |" + ) + lines += [ + "", + "### Not-expressible gap split", + "", + ( + "construction_pending identifies unfinished replay constructions; " + "model_or_data_gap identifies evidenced model or data limitations." + ), + "", + "| Event / gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn |", + "|---|---:|---:|---:|---:|", + ] + for event, registry in sorted(registries.items()): + lines += gap_account_lines(registry, f"{event} / ") + lines += ["", "## Agreement profile", ""] + if not computed: + lines += [ + ( + "Unavailable: no completed numerical comparison rows have been published. " + "Registry coverage does not supply a PE/OBR agreement profile." + ), + "", + ] + for field, label in ( + (("tax_head", "Tax head"), ("measure_type", "Measure type")) if computed else () + ): + lines += [f"| {label} | Source-row ratio bins |", "|---|---|"] + lines += [ + f"| {_md(key)} | {_md(', '.join(f'{k}: {v}' for k, v in counts.items()))} |" + for key, counts in profile(rows, field) + ] + lines.append("") + explained = [r for r in computed if r.get("explained_share") is not None] + lines += [ + "## Named axes and explained share", + "", + ( + "population_vintage tags every row: the fiscal event's OBR forecast differs " + "from the certified 2023 population and its later calibration targets. " + "behavioural_adjustment, baseline_vintage, cy_proxies_fy and head_scope " + "describe the other construction differences. construction_scope identifies " + "partial measures. The pipeline does not adjust the population vintage." + ), + "", + ( + "Pinned employer-NIC incidence assigns the wage adjustment fully to employees " + "while holding employer cost fixed. OBR's direct per-head costings exclude " + "separately reported macroeconomic indirect effects. This construction/head_scope " + "difference is named, but its contribution to the raw gaps remains unsized." + ), + "", + ( + f"Axis-tagged coverage: {len(computed)} computed rows, " + f"£{sum(abs(r['gap_gbp']) for r in computed) / 1e9:,.3f}bn of absolute raw gap. " + f"Explained share is available on {len(explained)} rows; relevant unsized axes " + "withhold it on the rest. These are different quantities." + ) + if computed + else "National gaps and explained share are unavailable until numerical comparisons exist.", + "", + "## Largest unexplained divergences", + "", + ( + "The queue below is ranked by absolute residual_plus_unsized, after any " + "evidence-backed sized terms. It names variables and a minimal run selection " + "for investigation. A raw gap with unsized vintage or behavioural terms " + "does not establish a PolicyEngine model issue. Multiple years of one " + "measure share a potential mechanism, so the queue selects one row per measure." + ), + "", + "| Event / measure | FY / head | Residual £bn | Variables | Cause class | Evidence / diagnosis | Minimal replay |", + "|---|---|---:|---|---|---|---|", + ] + seen = set() + for row in sorted(computed, key=lambda r: -abs(r["residual_gbp"])): + if row["measure_key"] in seen: + continue + seen.add(row["measure_key"]) + diagnostic = row.get("diagnosis") or {} + diagnostic = { + **diagnostic, + **review_diagnosis( + row["measure_key"], row["year"], row.get("tax_head", "") + ), + } + evidence = diagnostic.get("evidence", "Open: relevant axes unsized") + command = ( + f"PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event {row['event_slug']} " + f"--measures {row['measure_key']} --years {row['year']} --workers 1 " + f"--output-dir .venv-replay-checks/reproductions/{row['event_slug']}/{row['measure_key']}_{row['year']}" + ) + lines.append( + f"| {_md(row['event_slug'] + ' / ' + row['title'])} | " + f"{row['fy']} / {_md(row['tax_head'])} | {_billions(row['residual_gbp'])} | " + f"{_md(', '.join(row['head_variables']))} | " + f"{_md(diagnostic.get('cause_class', diagnostic.get('class', 'Open: relevant axes unsized')))} | " + f"{_md(evidence)} | `{command}` |" + ) + if not seen: + lines.append("| No computed divergences | — | — | — | — | — | — |") + diagnosed = [ + r for r in computed if (r.get("diagnosis") or {}).get("class") == "pe_gap" + ] + diagnostics = diagnostics or [] + active_events = set(events) | set(registries) + relevant = [d for d in diagnostics if set(d.get("events", [])) & active_events] + concrete = [d for d in relevant if d.get("class") == "pe_gap"] + lines += [ + "", + ( + f"Evidence-backed PolicyEngine issue candidates recorded: {len(concrete) + len({r['measure_key'] for r in diagnosed})}. " + "No upstream issues were filed by this replay lane." + ), + "", + ] + if relevant: + lines += [ + "## Measured model investigation candidates", + "", + ( + "These are engine observations reproduced separately from the national costing. " + "Their national contribution remains unsized. The list contains only observed " + "candidates; it is not padded to ten." + ), + "", + "| Candidate | Class | Variables | Evidence | Minimal reproducer |", + "|---|---|---|---|---|", + ] + for diagnostic in relevant: + command = ( + "PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py " + + diagnostic["reproducer"] + ) + lines.append( + f"| {_md(diagnostic['id'])} | {_md(diagnostic['class'])} | " + f"{_md(', '.join(diagnostic['variables']))} | " + f"{_md(diagnostic['evidence']['engine_file'])} (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `{command}` |" + ) + lines.append("") + return "\n".join(lines) + + +def load_verified_comparison(path: Path, *, artifact_root: Path = ROOT) -> list[dict]: + """Bind summary-only reads to current source, stage, axes and artifact bytes.""" + provenance_path = path.parent / "COMPARISON_PROVENANCE.json" + if not provenance_path.exists(): + raise EventComparisonError("summary requires COMPARISON_PROVENANCE.json") + provenance = _json(provenance_path) + if provenance.get("event_slug") != path.parent.name: + raise EventComparisonError("comparison provenance event differs") + if provenance.get("axes_sha256") != _sha256(AXES_PATH): + raise EventComparisonError("comparison axes SHA-256 is stale") + outputs = provenance.get("outputs_sha256", {}) + if set(outputs) != {"COMPARISON.json", "COMPARISON.csv", "COMPARISON.md"}: + raise EventComparisonError("comparison output receipt is incomplete") + for name, digest in outputs.items(): + if _sha256(path.parent / name) != digest: + raise EventComparisonError(f"comparison output SHA-256 differs: {name}") + paths = {} + for label in ("registry", "staged", "staging_manifest"): + receipt = _receipt_path(provenance.get(f"{label}_path"), artifact_root) + if _sha256(receipt) != provenance.get(f"{label}_sha256"): + raise EventComparisonError(f"comparison {label} SHA-256 is stale") + paths[label] = receipt + registry, verified_rows, manifest_path = _verify_staging( + paths["registry"], paths["staged"], artifact_root=artifact_root + ) + if manifest_path != paths["staging_manifest"]: + raise EventComparisonError("comparison staging manifest path differs") + manifest = _json(manifest_path) + grid = {field: manifest[field] for field in GRID_FIELDS if field in manifest} + if provenance.get("replay_grid") != grid: + raise EventComparisonError("comparison replay-grid receipt differs") + if registry.get("event_slug") != path.parent.name: + raise EventComparisonError("summary registry event differs") + canonical_registry = ( + artifact_root / "data" / "uk" / "events" / f"{path.parent.name}_measures.json" + ) + if ( + canonical_registry.exists() + and _sha256(canonical_registry) != provenance["registry_sha256"] + ): + raise EventComparisonError("comparison differs from current event registry") + rows = json.loads(path.read_text()) + if rows != verified_rows or provenance.get("source_rows") != len(rows): + raise EventComparisonError("comparison rows differ from verified staging") + return rows + + +def write_summary(events_root: Path, *, artifact_root: Path = ROOT) -> None: + events = { + path.parent.name: load_verified_comparison(path, artifact_root=artifact_root) + for path in sorted(events_root.glob("*/COMPARISON.json")) + } + replay_grids = { + path.parent.name: _json(path.parent / "COMPARISON_PROVENANCE.json")[ + "replay_grid" + ] + for path in sorted(events_root.glob("*/COMPARISON.json")) + } + diagnostic_path = events_root / "MODEL_DIAGNOSTICS.json" + diagnostics = ( + json.loads(diagnostic_path.read_text()) if diagnostic_path.exists() else [] + ) + registries = { + path.stem.removesuffix("_measures"): _json(path) + for path in sorted( + (artifact_root / "data" / "uk" / "events").glob("*_measures.json") + ) + } + events_root.mkdir(parents=True, exist_ok=True) + atomic_write_bytes( + events_root / "SUMMARY.md", + render_summary(events, diagnostics, registries, replay_grids).encode(), + ) + + +def main(argv: list[str] | None = None) -> int: + parser = argparse.ArgumentParser(description=__doc__) + parser.add_argument("--event") + parser.add_argument("--registry", type=Path) + parser.add_argument("--staged", type=Path) + parser.add_argument("--output-dir", type=Path) + parser.add_argument("--summary", action="store_true") + parser.add_argument( + "--events-root", type=Path, default=ROOT / "results" / "uk" / "events" + ) + args = parser.parse_args(argv) + if args.event: + rows = write_comparison( + args.event, + registry_path=args.registry, + staged_path=args.staged, + output_dir=args.output_dir, + ) + print(f"{args.event}: wrote {len(rows)} descriptive comparison rows") + elif not args.summary: + parser.error("--event or --summary is required") + if args.summary: + write_summary(args.events_root) + print(f"wrote {args.events_root / 'SUMMARY.md'}") + return 0 + + +if __name__ == "__main__": + raise SystemExit(main()) diff --git a/pipeline/compute_uk_ab2025.py b/pipeline/compute_uk_ab2025.py index f6a52ae4..7dd31507 100644 --- a/pipeline/compute_uk_ab2025.py +++ b/pipeline/compute_uk_ab2025.py @@ -96,16 +96,24 @@ def load_registry() -> dict[str, dict]: # --- reform dictionaries ------------------------------------------------------- -def _windows(value) -> list[tuple[str, object]]: +def _windows( + value, *, years: list[int] | tuple[int, ...] | None = None +) -> list[tuple[str, object]]: """A registry value -> [(period, value)]. Scalars cover the whole run window; year-keyed maps cover each calendar year; date-keyed maps run from each date to the day before the next.""" + years = YEARS if years is None else years if not isinstance(value, dict): - return [(f"{YEARS[0]}-01-01.{WINDOW_END}", value)] + return [(f"{years[0]}-01-01.{WINDOW_END}", value)] keys = sorted(value) out = [] for i, k in enumerate(keys): - if re.fullmatch(r"\d{4}", k): + if re.fullmatch(r"\d{4}-\d{2}-\d{2}\.\d{4}-\d{2}-\d{2}", k): + start, end = k.split(".") + if dt.date.fromisoformat(start) > dt.date.fromisoformat(end): + raise ValueError(f"reversed period window {k!r}") + out.append((k, value[k])) + elif re.fullmatch(r"\d{4}", k): out.append((f"{k}-01-01.{k}-12-31", value[k])) elif re.fullmatch(r"\d{4}-\d{2}-\d{2}", k): if i + 1 < len(keys): @@ -126,13 +134,15 @@ def _windows(value) -> list[tuple[str, object]]: NO_LIMIT = 1e100 -def reform_dict(spec: dict) -> tuple[dict, list[str]]: +def reform_dict( + spec: dict, *, years: list[int] | tuple[int, ...] | None = None +) -> tuple[dict, list[str]]: """(policyengine-core reform dict, paths where a null executed as NO_LIMIT) from a registry parameter map.""" out: dict = {} sentinels: list[str] = [] for path, value in spec.items(): - windows = _windows(value) + windows = _windows(value, years=years) if any(v is None for _, v in windows): sentinels.append(path) out[path] = {period: (NO_LIMIT if v is None else v) for period, v in windows} @@ -183,20 +193,24 @@ def resolve(path: str, date: str): return resolve -def _candidate_dates(period: str) -> list[str]: +def _candidate_dates( + period: str, *, years: list[int] | tuple[int, ...] | None = None +) -> list[str]: """The dates within a delta window, clipped to the run's years, at which a restatement of current law is looked for: 1 January, 6 April and 31 December of each year the window touches.""" start, end = period.split(".") out = [] - for y in YEARS: + for y in YEARS if years is None else years: for d in (f"{y}-01-01", f"{y}-04-06", f"{y}-12-31"): if start <= d <= end: out.append(d) return out -def world_coverage_gaps(index: dict[str, dict]) -> list[str]: +def world_coverage_gaps( + index: dict[str, dict], *, years: list[int] | tuple[int, ...] | None = None +) -> list[str]: """The mirror of reversal_delta_mismatches, and engine-free: a year-keyed pe_baseline_modifier (or a mixed construction's year-keyed delta) that stops before the run ends makes that world revert to current law in the @@ -205,7 +219,10 @@ def world_coverage_gaps(index: dict[str, dict]) -> list[str]: 2029 while its effect runs on). Every year-keyed path of an executed world must cover each run year from its first covered year to the last, unless the registry records the effect's end (``effect_ends_fy``).""" - runnable = {k for k, w in computable(index).items() if "alias_of" not in w} + years = YEARS if years is None else years + runnable = { + k for k, w in computable(index, years=years).items() if "alias_of" not in w + } keys = set(runnable) for k in runnable: if index[k].get("construction") == "package_of_registry_measures": @@ -222,17 +239,17 @@ def world_coverage_gaps(index: dict[str, dict]) -> list[str]: "pe_reform_delta" ) # a mixed construction executes its delta too ends = m.get("effect_ends_fy") - last = int(ends[:4]) if ends else YEARS[-1] + last = int(ends[:4]) if ends else years[-1] for field in fields: for path, value in (m.get(field) or {}).items(): covered = set() - for period, _ in _windows(value): + for period, _ in _windows(value, years=years): start, end = period.split(".") covered |= set(range(int(start[:4]), int(end[:4]) + 1)) - run = [y for y in YEARS if y in covered] + run = [y for y in years if y in covered] if not run: continue - missing = [y for y in YEARS if run[0] <= y <= last and y not in covered] + missing = [y for y in years if run[0] <= y <= last and y not in covered] if missing: out.append( f"{key}: {field} {path} stops before the run ends (no value for " @@ -242,7 +259,9 @@ def world_coverage_gaps(index: dict[str, dict]) -> list[str]: return out -def reversal_delta_mismatches(index: dict[str, dict], resolve) -> list[str]: +def reversal_delta_mismatches( + index: dict[str, dict], resolve, *, years: list[int] | tuple[int, ...] | None = None +) -> list[str]: """A reversal executes its pe_baseline_modifier as the baseline world and current law as the reform world, so a pe_reform_delta on a reversal is documentation of the announced values and MUST restate current law: at @@ -260,10 +279,10 @@ def reversal_delta_mismatches(index: dict[str, dict], resolve) -> list[str]: if m.get("construction") != "reversal_on_certified_world": continue for path, value in (m.get("pe_reform_delta") or {}).items(): - for period, v in _windows(value): + for period, v in _windows(value, years=years): want = float("inf") if v is None else v seen = [] - for d in _candidate_dates(period): + for d in _candidate_dates(period, years=years): live = resolve(path, d) if live is None: seen = None @@ -290,7 +309,12 @@ def reversal_delta_mismatches(index: dict[str, dict], resolve) -> list[str]: return out -def worlds_for(measure: dict, index: dict[str, dict]) -> dict: +def worlds_for( + measure: dict, + index: dict[str, dict], + *, + years: list[int] | tuple[int, ...] | None = None, +) -> dict: """{'construction', 'baseline_reform', 'reform_reform', 'components'}: the reform dicts the baseline and reform worlds execute (None = the certified world as served).""" @@ -315,9 +339,9 @@ def worlds_for(measure: dict, index: dict[str, dict]) -> dict: for c in comps: if c not in index: raise ValueError(f"{key}: package_of names an unknown measure {c!r}") - w = worlds_for(index[c], index) + w = worlds_for(index[c], index, years=years) if "alias_of" in w: - w = worlds_for(index[w["alias_of"]], index) + w = worlds_for(index[w["alias_of"]], index, years=years) if w.get("baseline_reform"): _merge_reform(merged_mod, w["baseline_reform"], key, c) if w.get("reform_reform"): @@ -345,7 +369,7 @@ def worlds_for(measure: dict, index: dict[str, dict]) -> dict: # current law, which already contains the announced values; that the # delta restates them is checked against the engine before any run # (reversal_delta_mismatches), never assumed - rd, sent = reform_dict(modifier) + rd, sent = reform_dict(modifier, years=years) return { "construction": construction, "baseline_reform": rd, @@ -358,8 +382,8 @@ def worlds_for(measure: dict, index: dict[str, dict]) -> dict: # threshold freeze): the modifier is the BASELINE world and the delta # the REFORM world, both executed on the certified world; neither is # current law, so both are simulated - mod, s1 = reform_dict(modifier) - rd, s2 = reform_dict(delta) + mod, s1 = reform_dict(modifier, years=years) + rd, s2 = reform_dict(delta, years=years) return { "construction": construction or "delta_on_modified_baseline", "baseline_reform": mod, @@ -368,7 +392,7 @@ def worlds_for(measure: dict, index: dict[str, dict]) -> dict: "sentinels": sorted(set(s1) | set(s2)), } if delta: - rd, sent = reform_dict(delta) + rd, sent = reform_dict(delta, years=years) return { "construction": construction or "forward_delta_on_certified_world", "baseline_reform": None, @@ -381,7 +405,9 @@ def worlds_for(measure: dict, index: dict[str, dict]) -> dict: raise ValueError(f"{key}: not expressible") -def computable(index: dict[str, dict]) -> dict[str, dict]: +def computable( + index: dict[str, dict], *, years: list[int] | tuple[int, ...] | None = None +) -> dict[str, dict]: """Executable worlds for every expressible or partial measure. A measure with nothing to execute by design is left out (see not_computable); a malformed entry raises — the two are never one list.""" @@ -390,20 +416,22 @@ def computable(index: dict[str, dict]) -> dict[str, dict]: if m["computability"] not in ("expressible", "partial"): continue try: - out[key] = worlds_for(m, index) + out[key] = worlds_for(m, index, years=years) except NotExecutable: continue return out -def not_computable(index: dict[str, dict]) -> dict[str, str]: +def not_computable( + index: dict[str, dict], *, years: list[int] | tuple[int, ...] | None = None +) -> dict[str, str]: """measure -> why it has nothing to execute (by design).""" out = {} for key, m in index.items(): if m["computability"] not in ("expressible", "partial"): continue try: - worlds_for(m, index) + worlds_for(m, index, years=years) except NotExecutable as e: out[key] = str(e).split(": ", 1)[1] return out diff --git a/pipeline/compute_uk_event.py b/pipeline/compute_uk_event.py new file mode 100644 index 00000000..f5d02e39 --- /dev/null +++ b/pipeline/compute_uk_event.py @@ -0,0 +1,748 @@ +"""Replay an OBR fiscal event against the hash-verified certified UK bundle. + +AB2025 supplies the shared construction rules; the mode-2 OBR runner supplies +the managed simulation, metadata and exact runtime-file hash checks. This +runner calculates fiscal heads only, reuses each year's certified baseline, +and keeps timings outside the deterministic numerical artifacts. +""" + +from __future__ import annotations + +import argparse +import gc +import json +import math +import os +import re +import sys +import time +from concurrent.futures import ProcessPoolExecutor +from datetime import date +from functools import lru_cache +from multiprocessing import get_context +from pathlib import Path + +from pipeline import build_uk_event_registry as registry_builder +from pipeline import compute_uk_ab2025 as worlds +from pipeline import compute_uk_obr_costings as fiscal + +ROOT = worlds.ROOT +EVENT_PATTERN = re.compile(r"^[a-z0-9]+(?:_[a-z0-9]+)*$") +UC_HEALTH_ELEMENT_PARAMETER = ( + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element" +) + + +def annual_reform(reform: dict | None) -> dict | None: + """Make the managed dict pathway's January annual lookup explicit. + + The pinned Scenario.from_reform updates an already-processed parameter + tree, without the raw-tree April fiscal conversion. An October start is + therefore first visible in the following annual calculation. Preserve + exactly the January lookups in each authored window; never silently + assign a part-year reform to the same fiscal-year proxy. + """ + if reform is None: + return None + normalized = {} + for path, windows in reform.items(): + if not isinstance(windows, dict): + raise TypeError(f"{path}: executor requires explicit dated reform windows") + normalized[path] = {} + for window, value in windows.items(): + try: + start_text, stop_text = window.split(".") + start, stop = ( + date.fromisoformat(start_text), + date.fromisoformat(stop_text), + ) + except (AttributeError, ValueError) as exc: + raise ValueError( + f"{path}: invalid dated reform window {window!r}" + ) from exc + first_year = start.year + ((start.month, start.day) != (1, 1)) + last_year = stop.year + if first_year > last_year or start > stop: + raise ValueError( + f"{path}: reform window {window} contains no 1 January annual lookup" + ) + annual_window = f"{first_year}-01-01.{last_year}-12-31" + if ( + annual_window in normalized[path] + and normalized[path][annual_window] != value + ): + raise ValueError(f"{path}: conflicting annual reform windows") + normalized[path][annual_window] = value + return normalized + + +def uc_health_scenario(reform: dict): + """Refresh the pinned UC inputs after changing its new-claimant rate. + + The default UK modifier has already fixed uc_LCWRA_element before a + managed dict reform runs. Reapply the same seeded modifier after the + parameter update, so both worlds retain the same cohort assignment and + existing-claimant protections. Other measures keep the ordinary dict + pathway and its baseline/input behavior. + """ + from policyengine_uk.scenarios.uc_reform import add_universal_credit_reform + from policyengine_uk.utils.scenario import Scenario + + parameter_scenario = Scenario.from_reform(reform) + + def apply_and_refresh(sim): + parameter_scenario.simulation_modifier(sim) + sim.tax_benefit_system.reset_parameter_caches() + add_universal_credit_reform(sim) + + return Scenario(simulation_modifier=apply_and_refresh) + + +def event_paths(event: str) -> tuple[Path, Path]: + if not EVENT_PATTERN.fullmatch(event): + raise ValueError("event must be a lowercase underscore-separated slug") + return ( + ROOT / "data" / "uk" / "events" / f"{event}_measures.json", + ROOT / "results" / "uk" / "events" / event, + ) + + +def validate_event_identity(registry: dict, event: str) -> None: + identity = registry.get("event_slug", registry.get("event")) + if identity is not None and identity != event: + raise ValueError("registry event identity differs from --event") + + +def canonical_bytes(value: object) -> bytes: + return ( + json.dumps(value, indent=1, sort_keys=True, allow_nan=False) + "\n" + ).encode() + + +@lru_cache(maxsize=1) +def runtime_versions() -> dict[str, str]: + return { + "policyengine_version": fiscal.package_version("policyengine"), + "policyengine_core_version": fiscal.package_version("policyengine-core"), + } + + +def head_definitions(measure: dict) -> list[dict]: + """Explicit source-head mappings; fiscal sides are never inferred from a gap.""" + definitions = measure.get("heads") or [] + if not definitions: + channels = measure.get("head_channels") or {} + definitions = [ + { + "obr_head": variable, + "pe_variables": [variable], + "channel": channels.get(variable), + } + for variable in measure.get("head_variables", []) + ] + out = [] + assigned = {} + for definition in definitions: + variables = definition.get("pe_variables") or definition.get("head_variables") + if not variables or definition.get("channel") not in ("tax", "spending"): + raise ValueError( + f"{measure['measure_key']}: fiscal heads need variables and tax/spending channel" + ) + if len(variables) != len(set(variables)): + raise ValueError( + f"{measure['measure_key']}: duplicate variables within a fiscal head" + ) + for variable in variables: + if variable in assigned: + raise ValueError( + f"{measure['measure_key']}: {variable} appears in multiple fiscal heads" + ) + assigned[variable] = definition["obr_head"] + out.append({**definition, "pe_variables": list(variables)}) + return out + + +def variable_channels(measure: dict) -> dict[str, str]: + out: dict[str, str] = {} + for head in head_definitions(measure): + for variable in head["pe_variables"]: + if variable in out and out[variable] != head["channel"]: + raise ValueError( + f"{measure['measure_key']}: conflicting fiscal side for {variable}" + ) + out[variable] = head["channel"] + declared = set(measure.get("head_variables") or []) + if declared and declared != set(out): + raise ValueError( + f"{measure['measure_key']}: head_variables differ from head mappings" + ) + return out + + +def build_artifact( + *, + measure: dict, + world: dict, + year: int, + baseline: dict, + reform: dict, + certified: dict, + registry_sha256: str, + event: str, +) -> dict: + """Numerical facts only: identical inputs produce identical artifact bytes. + + baseline/reform are announcement-oriented worlds. In a reversal the + baseline executes the reversal and the reform is certified current law. + The literal executed reversal minus certified delta is retained separately. + """ + channels = variable_channels(measure) + b = baseline["aggregates_gbp"] + r = reform["aggregates_gbp"] + effects: dict[str, float] = {} + literal: dict[str, float] = {} + reversal = world["construction"] == "reversal_on_certified_world" + for variable, channel in channels.items(): + raw = r[variable] - b[variable] + executed_delta = -raw if reversal else raw + literal[variable], effects[variable] = fiscal.orient_exchequer_effect( + executed_delta, + channel, + "reversal_on_certified_world" if reversal else "forward_from_baseline", + ) + if not math.isfinite(effects[variable]): + raise ValueError(f"{measure['measure_key']} {year}: non-finite {variable}") + bundles = [ + simulation["policyengine_bundle"] + for simulation in (baseline, reform, certified) + ] + if any(bundle != bundles[0] for bundle in bundles[1:]): + raise ValueError("the two worlds do not use the same certified release") + digest = certified["dataset_sha256_before"] + for simulation in (baseline, reform, certified): + if ( + simulation["dataset_sha256_before"] != digest + or simulation["dataset_sha256_after"] != digest + ): + raise ValueError("certified dataset hashes differ between worlds") + artifact = { + "schema_version": 1, + "event": event, + "fiscal_event": measure.get("fiscal_event", event), + "measure_key": measure["measure_key"], + "year": year, + "fy_proxy": fiscal.fy_label(year), + "construction": world["construction"], + "components": world["components"], + "baseline_world": { + "executed": "certified world with pe_baseline_modifier" + if world["baseline_reform"] + else "certified world as served (current law)", + "reform_dict": world["baseline_reform"], + }, + "reform_world": { + "executed": "certified world with pe_reform_delta" + if world["reform_reform"] + else "certified world as served (current law)", + "reform_dict": world["reform_reform"], + }, + "head_variables": list(channels), + "head_channels": channels, + "head_definitions": head_definitions(measure), + "head_effects": effects, + "measure_total_gbp": sum(effects.values()), + "literal_reform_minus_baseline": literal, + "totals": { + "baseline": {"heads": {v: b[v] for v in channels}}, + "reform": {"heads": {v: r[v] for v in channels}}, + }, + "certified_aggregates_gbp": { + v: certified["aggregates_gbp"][v] for v in channels + }, + "null_executed_as_no_limit": world.get("sentinels", []), + "variable_metadata": {v: certified["variable_metadata"][v] for v in channels}, + "engine_version": bundles[0].get("model_version") + or bundles[0].get("country_package_version"), + **runtime_versions(), + "data_bundle": fiscal.data_bundle_id(bundles[0]), + "certified_dataset_sha256": digest, + "dataset_sha256_before": digest, + "dataset_sha256_after": digest, + "registry_sha256": registry_sha256, + "sign_convention": "positive_gain_to_exchequer", + "calendar_year_proxy": f"PE calendar year {year} proxies FY {fiscal.fy_label(year)}.", + "scope": "sum of declared fiscal heads; static household microsimulation", + } + if reversal: + artifact["literal_reversal_minus_certified_gbp"] = literal + return artifact + + +def preflight() -> dict: + """The committed pin and the managed release must agree before any run.""" + fiscal.configure_offline() + worlds.configure_offline() + committed = worlds.preflight() + managed = fiscal.preflight_certified_dataset() + if ( + managed["sha256"] != committed["sha256"] + or fiscal.data_bundle_id(managed["release_bundle"]) != committed["revision"] + ): + raise RuntimeError("managed release differs from data/uk/certified_bundle.json") + return managed + + +def run_sim(year: int, variables: list[str], reform: dict | None, pre: dict) -> dict: + reform = annual_reform(reform) + scenario = ( + uc_health_scenario(reform) + if reform and UC_HEALTH_ELEMENT_PARAMETER in reform + else None + ) + scenario_kwargs = {"scenario": scenario} if scenario is not None else {} + result = fiscal.run_managed_simulation( + year=year, + variables=variables, + reform=None if scenario is not None else reform, + runtime_dataset_source=Path(pre["runtime_dataset_source"]), + expected_dataset_sha256=pre["sha256"], + include_engine_provenance=True, + **scenario_kwargs, + ) + fiscal.assert_managed_bundle(result["policyengine_bundle"], pre["release_bundle"]) + return result + + +def run_year_job(job: dict) -> dict: + """One year's baseline and sequential alternate worlds in one process.""" + year = job["year"] + pre = job["pre"] + started = time.perf_counter() + print( + f"[pid {os.getpid()} year {year}] starting certified baseline ({len(job['variables'])} heads)", + flush=True, + ) + baseline = run_sim(year, job["variables"], None, pre) + timings = [ + { + "world": "certified_baseline", + "year": year, + "seconds": time.perf_counter() - started, + "performance": baseline["performance"], + } + ] + print( + f"[pid {os.getpid()} year {year}] certified baseline extracted once in {time.perf_counter() - started:.1f}s", + flush=True, + ) + artifacts = {} + progress_artifacts = dict(job.get("retained_artifacts", {})) + for key in job["selected"]: + world = job["runnable"][key] + measure = job["index"][key] + variables = list(variable_channels(measure)) + started = time.perf_counter() + base = baseline + if world["baseline_reform"]: + print( + f"[pid {os.getpid()} year {year}] starting {key} baseline modifier ({world['construction']})", + flush=True, + ) + base = run_sim(year, variables, world["baseline_reform"], pre) + reform = baseline + if world["reform_reform"]: + print( + f"[pid {os.getpid()} year {year}] starting {key} reform delta ({world['construction']})", + flush=True, + ) + reform = run_sim(year, variables, world["reform_reform"], pre) + artifact = build_artifact( + measure=measure, + world=world, + year=year, + baseline=base, + reform=reform, + certified=baseline, + registry_sha256=job["registry_sha256"], + event=job["event"], + ) + path = job["output_dir"] / f"{key}_{year}.json" + fiscal.atomic_write_bytes(path, canonical_bytes(artifact)) + relative = str(path.relative_to(ROOT)) + artifacts[relative] = fiscal.sha256_file(path) + progress_artifacts[relative] = artifacts[relative] + fiscal.atomic_write_bytes( + job["output_dir"] / f"RUN_PROGRESS_{year}.json", + canonical_bytes(progress_receipt(job, progress_artifacts)), + ) + timings.append( + {"measure_key": key, "year": year, "seconds": time.perf_counter() - started} + ) + print( + f"[{year}] {key}: {artifact['measure_total_gbp'] / 1e9:+.3f}bn gain to Exchequer", + flush=True, + ) + return {"artifacts": artifacts, "timings": timings} + + +def progress_receipt(job: dict, artifacts: dict[str, str]) -> dict: + """Commit completed artifact bytes before the next simulation begins.""" + return { + "schema_version": 1, + "receipt_kind": "completed_event_artifacts", + "event": job["event"], + "year": job["year"], + "registry_sha256": job["registry_sha256"], + "certified_dataset_sha256": job["pre"]["sha256"], + "data_bundle": fiscal.data_bundle_id(job["pre"]["release_bundle"]), + "engine_version": fiscal.package_version("policyengine-uk"), + **runtime_versions(), + "artifacts": artifacts, + } + + +def retained_artifact_digests( + output_dir: Path, + *, + event: str, + years: list[int], + registry_sha256: str, + pre: dict, +) -> dict[str, str]: + """Read only SHA-bound completed outputs; unreceipted files are ignored.""" + receipts = [] + manifest_path = output_dir / "RUN_MANIFEST.json" + if manifest_path.exists(): + manifest = json.loads(manifest_path.read_bytes()) + if ( + manifest.get("event") == event + and manifest.get("registry_sha256") == registry_sha256 + and manifest.get("certified_dataset_sha256") == pre["sha256"] + ): + receipts.append(manifest) + for year in years: + path = output_dir / f"RUN_PROGRESS_{year}.json" + if not path.exists(): + continue + receipt = json.loads(path.read_bytes()) + expected = progress_receipt( + { + "event": event, + "year": year, + "registry_sha256": registry_sha256, + "pre": pre, + }, + {}, + ) + if all( + receipt.get(field) == value + for field, value in expected.items() + if field != "artifacts" + ): + receipts.append(receipt) + digests = {} + for receipt in receipts: + for relative, digest in receipt["artifacts"].items(): + if relative in digests and digests[relative] != digest: + raise ValueError(f"conflicting completed-artifact receipts: {relative}") + path = (ROOT / relative).resolve() + if not path.is_relative_to(output_dir.resolve()): + raise ValueError( + "retained receipt names an artifact outside this event directory" + ) + digests[relative] = digest + return digests + + +def grid_rows(pairs) -> list[dict]: + return [{"measure_key": key, "year": year} for key, year in sorted(pairs)] + + +def validate_years(requested: list[int], registry: dict) -> list[int]: + allowed = registry.get("calendar_years") + if not allowed: + raise ValueError("registry must record the supported calendar_years") + years = sorted(set(requested or allowed)) + if any(year < 2023 or year > 2030 for year in years): + raise ValueError( + "certified single-population replay supports 2023 through 2030 only" + ) + if set(years) - set(allowed): + raise ValueError( + f"years {years} outside this event's documented support {allowed}" + ) + return years + + +def verify_registry_identity(path: Path, expected_sha256: str) -> None: + if fiscal.sha256_file(path) != expected_sha256: + raise ValueError( + "registry bytes changed after planning; refusing simulation or publication" + ) + + +def parallel_year_results(jobs: list[dict], workers: int): + """Stop this runner's child simulations when interrupted or a job fails. + + Python 3.12 has no public executor termination API. Retain the executor's + owned Process objects so their public terminate methods can stop running + simulations before shutdown waits for completion. + """ + pool = ProcessPoolExecutor(max_workers=workers, mp_context=get_context("spawn")) + try: + yield from pool.map(run_year_job, jobs) + except BaseException: + print( + f"[pid {os.getpid()}] stopping owned year workers after interruption or job failure", + flush=True, + ) + for process in list(pool._processes.values()): + if process.is_alive(): + process.terminate() + pool.shutdown(wait=True, cancel_futures=True) + raise + else: + pool.shutdown(wait=True) + + +def main(argv: list[str] | None = None) -> int: + fiscal.configure_offline() + worlds.configure_offline() + ap = argparse.ArgumentParser(description=__doc__) + ap.add_argument("--event", required=True) + ap.add_argument("--registry", type=Path) + ap.add_argument("--output-dir", type=Path) + ap.add_argument("--measures", nargs="*") + ap.add_argument("--years", nargs="*", type=int) + ap.add_argument("--dry-run", action="store_true") + ap.add_argument("--guards", action="store_true") + ap.add_argument("--resume", action="store_true") + ap.add_argument( + "--workers", + type=int, + choices=(1, 2), + default=1, + help="spawn at most two year workers; each holds one live managed simulation", + ) + args = ap.parse_args(argv) + default_registry, default_output = event_paths(args.event) + registry_path = args.registry or default_registry + output_dir = (args.output_dir or default_output).resolve() + registry_payload = registry_path.read_bytes() + registry = json.loads(registry_payload) + validate_event_identity(registry, args.event) + registry_builder.validate_registry(registry) + if ( + not (args.dry_run or args.guards) + and (args.measures or args.years) + and args.output_dir is None + and not args.resume + and (output_dir / "RUN_MANIFEST.json").exists() + ): + raise ValueError( + "focused reruns with an existing default manifest require --resume " + "or an explicit --output-dir" + ) + registry_sha256 = fiscal.hashlib.sha256(registry_payload).hexdigest() + years = validate_years(args.years or [], registry) + index = {measure["measure_key"]: measure for measure in registry["measures"]} + planned = worlds.computable(index, years=years) + runnable = {key: world for key, world in planned.items() if "alias_of" not in world} + selected = args.measures or list(runnable) + if set(selected) - set(runnable): + raise ValueError(f"not executable: {sorted(set(selected) - set(runnable))}") + for key in selected: + variable_channels(index[key]) + annual_reform(runnable[key]["baseline_reform"]) + annual_reform(runnable[key]["reform_reform"]) + coverage = worlds.world_coverage_gaps(index, years=years) + if coverage: + raise ValueError("\n".join(coverage)) + if args.dry_run or args.guards: + try: + resolve = worlds.engine_resolver() + except ImportError: + if args.guards: + raise + guard = "engine unavailable; reversal guard requires --guards in the pinned venv" + else: + gaps = worlds.reversal_delta_mismatches(index, resolve, years=years) + if gaps: + raise ValueError("\n".join(gaps)) + guard = "every reversal delta restates certified current law" + print( + json.dumps( + { + "event": args.event, + "years": years, + "selected": selected, + "not_computable": worlds.not_computable(index, years=years), + "guard": guard, + "annual_lookup_reforms": { + key: { + field: annual_reform(runnable[key][field]) + for field in ("baseline_reform", "reform_reform") + } + for key in selected + }, + }, + indent=1, + sort_keys=True, + ) + ) + return 0 + started = time.perf_counter() + verify_registry_identity(registry_path, registry_sha256) + print(f"[pid {os.getpid()}] starting offline bundle preflight", flush=True) + pre = preflight() + print( + f"[pid {os.getpid()}] offline bundle preflight complete; starting processed-world reversal guard", + flush=True, + ) + gaps = worlds.reversal_delta_mismatches( + index, worlds.engine_resolver(), years=years + ) + gc.collect() + if gaps: + raise ValueError("\n".join(gaps)) + print(f"[pid {os.getpid()}] processed-world reversal guard complete", flush=True) + verify_registry_identity(registry_path, registry_sha256) + output_dir.mkdir(parents=True, exist_ok=True) + previous_digests = retained_artifact_digests( + output_dir, + event=args.event, + years=registry["calendar_years"], + registry_sha256=registry_sha256, + pre=pre, + ) + requested_pairs = {(key, year) for key in selected for year in years} + full_pairs = { + (key, year) for key in runnable for year in registry["calendar_years"] + } + expected_paths = { + str((output_dir / f"{key}_{year}.json").relative_to(ROOT)): (key, year) + for key, year in full_pairs + } + committed = {} + for relative, digest in previous_digests.items(): + if relative not in expected_paths: + raise ValueError( + "retained receipt names a measure/year outside the event grid" + ) + key, year = expected_paths[relative] + if not args.resume and (key, year) in requested_pairs: + continue + path = ROOT / relative + if not path.exists(): + continue + if fiscal.sha256_file(path) != digest: + raise ValueError( + f"retained artifact bytes differ from manifest: {relative}" + ) + previous = json.loads(path.read_bytes()) + if ( + previous.get("registry_sha256") != registry_sha256 + or previous.get("certified_dataset_sha256") != pre["sha256"] + or previous.get("event") != args.event + or previous.get("measure_key") != key + or previous.get("year") != year + or any( + previous.get(field) != value + for field, value in runtime_versions().items() + ) + ): + raise ValueError("retained artifact identity differs from its receipt") + committed[(key, year)] = digest + retained = { + pair: digest for pair, digest in committed.items() if pair in requested_pairs + } + variables = sorted( + {variable for key in selected for variable in variable_channels(index[key])} + ) + timings = [] + artifacts = { + str((output_dir / f"{key}_{year}.json").relative_to(ROOT)): digest + for (key, year), digest in committed.items() + } + jobs = [] + for year in years: + pending = [key for key in selected if (key, year) not in retained] + if pending: + jobs.append( + { + "year": year, + "selected": pending, + "index": index, + "runnable": runnable, + "variables": variables, + "pre": pre, + "registry_sha256": registry_sha256, + "event": args.event, + "output_dir": output_dir, + "retained_artifacts": { + str( + (output_dir / f"{key}_{year}.json").relative_to(ROOT) + ): digest + for (key, retained_year), digest in committed.items() + if retained_year == year + }, + } + ) + if args.workers == 1: + for job in jobs: + result = run_year_job(job) + artifacts.update(result["artifacts"]) + timings.extend(result["timings"]) + elif jobs: + for result in parallel_year_results(jobs, args.workers): + artifacts.update(result["artifacts"]) + timings.extend(result["timings"]) + verify_registry_identity(registry_path, registry_sha256) + artifact_pairs = {expected_paths[relative] for relative in artifacts} + if requested_pairs - artifact_pairs: + raise ValueError( + "requested measure/year grid is incomplete; refusing final manifest" + ) + manifest = { + "schema_version": 1, + "event": args.event, + "registry_path": fiscal.relative_to_root(registry_path), + "registry_sha256": registry_sha256, + "years": sorted({year for _, year in artifact_pairs}), + "measures": sorted({key for key, _ in artifact_pairs}), + "requested_years": years, + "requested_measures": selected, + "requested_grid": grid_rows(requested_pairs), + "artifact_grid": grid_rows(artifact_pairs), + "full_event_grid": grid_rows(full_pairs), + "full_event_complete": full_pairs <= artifact_pairs, + "artifacts": artifacts, + "certified_dataset_sha256": pre["sha256"], + "data_bundle": fiscal.data_bundle_id(pre["release_bundle"]), + "engine_version": fiscal.package_version("policyengine-uk"), + **runtime_versions(), + "not_computable": worlds.not_computable(index, years=years), + } + fiscal.atomic_write_bytes( + output_dir / "RUN_MANIFEST.json", canonical_bytes(manifest) + ) + fiscal.atomic_write_bytes( + output_dir / "RUN_LOG.json", + canonical_bytes( + { + "wall_seconds": time.perf_counter() - started, + "timings": timings, + "runner": "local managed simulation; one live simulation per process", + "workers": args.workers, + } + ), + ) + print( + f"wrote {len(artifacts)} deterministic numerical artifacts to {output_dir}", + flush=True, + ) + return 0 + + +if __name__ == "__main__": + sys.exit(main()) diff --git a/pipeline/compute_uk_obr_costings.py b/pipeline/compute_uk_obr_costings.py index bf580d5c..c95e0999 100644 --- a/pipeline/compute_uk_obr_costings.py +++ b/pipeline/compute_uk_obr_costings.py @@ -19,6 +19,7 @@ import copy import gc import hashlib +import inspect import json import math import os @@ -987,7 +988,10 @@ def as_dict(self) -> dict[str, Any]: def variable_metadata( - tax_benefit_system: Any, variables: Iterable[str] + tax_benefit_system: Any, + variables: Iterable[str], + *, + include_engine_provenance: bool = False, ) -> dict[str, Any]: metadata: dict[str, Any] = {} for name in variables: @@ -998,6 +1002,17 @@ def variable_metadata( "definition_period": str(getattr(variable, "definition_period", None)), "unit": str(getattr(variable, "unit", None)), } + if include_engine_provenance: + source = inspect.getsourcefile(type(variable)) + metadata[name].update( + { + "documentation": getattr(variable, "documentation", None), + "engine_source": "policyengine_uk/" + + source.split("/policyengine_uk/", 1)[1] + if source and "/policyengine_uk/" in source + else None, + } + ) return metadata @@ -1008,9 +1023,14 @@ def run_managed_simulation( reform: dict[str, Any] | None, runtime_dataset_source: Path, expected_dataset_sha256: str, + include_engine_provenance: bool = False, + scenario: Any = None, ) -> dict[str, Any]: """Run, aggregate, delete, and collect exactly one managed sim.""" + if scenario is not None and reform is not None: + raise ValueError("pass either reform or scenario, not both") + configure_offline() import policyengine as pe @@ -1024,7 +1044,9 @@ def run_managed_simulation( phase="immediately before simulation construction", ) sim = ( - pe.uk.managed_microsimulation() + pe.uk.managed_microsimulation(scenario=scenario) + if scenario is not None + else pe.uk.managed_microsimulation() if reform is None else pe.uk.managed_microsimulation(reform=reform) ) @@ -1062,7 +1084,11 @@ def run_managed_simulation( phase="immediately after aggregate reads", before_sha256=dataset_sha256_before, ) - metadata = variable_metadata(sim.tax_benefit_system, variables) + metadata = variable_metadata( + sim.tax_benefit_system, + variables, + include_engine_provenance=include_engine_provenance, + ) wall_seconds = time.perf_counter() - started except BaseException: sim = None diff --git a/pipeline/diagnose_uk_event_models.py b/pipeline/diagnose_uk_event_models.py new file mode 100644 index 00000000..eae1ccdb --- /dev/null +++ b/pipeline/diagnose_uk_event_models.py @@ -0,0 +1,533 @@ +"""Small, pinned engine reproducers for event replay investigation candidates. + +These record engine observations, not a claim that their effects explain a +specified fraction of a national OBR difference. No issue is filed. The +synthetic checks use one or two people rather than loading or simulating the +certified national population, and release each world before the next. +""" + +from __future__ import annotations + +import argparse +import gc +import hashlib +import importlib.metadata +import inspect +import json +import os +import re +from pathlib import Path + +ROOT = Path(__file__).resolve().parent.parent + + +def resolve(system, path: str, date: str): + node = system.parameters + for part in path.split("."): + match = re.fullmatch(r"(.+)\[(\d+)\]", part) + node = ( + getattr(node, match.group(1)).brackets[int(match.group(2))] + if match + else getattr(node, part) + ) + value = node(date) + return value.item() if hasattr(value, "item") else value + + +def _source(package_root: Path, relative: str) -> dict: + payload = (package_root / relative).read_bytes() + return { + "engine_file": relative, + "sha256": hashlib.sha256(payload).hexdigest(), + "source": payload.decode(), + } + + +def _additional_model_checks(package_root: Path, simulation_type, case: str | None): + """Run each small diagnostic sequentially, retaining no live prior world.""" + specifications = [ + ( + "employer_nics_state_pension_age_exemption", + 2026, + { + name: { + "age": {"2026": age}, + "employment_income": {"2026": 50000}, + "ni_class_1_income": {"2026": 50000}, + } + for name, age in (("working_age", 45), ("pension_age", 70)) + }, + ["ni_liable", "ni_class_1_employer", "ni_class_1_employee"], + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py", + ["variables/gov/hmrc/national_insurance/class_1/ni_liable.py"], + "https://www.gov.uk/employee-reaches-state-pension-age", + "Employers continue paying National Insurance after employees reach State Pension age.", + "The employer formula uses the same ni_liable age mask as employee contributions. For otherwise identical £50,000 earnings, employer NICs falls to zero at age 70. HMRC states employer contributions continue after State Pension age. This is an employer-liability encoding concern; its national contribution to the NICs replay difference remains unsized.", + ["autumn_budget_2024"], + ), + ( + "pension_taper_omits_employer_contributions", + 2024, + { + "worker": { + "age": {"2024": 45}, + "employment_income": {"2024": 240000}, + "employer_pension_contributions": {"2024": 50000}, + "personal_pension_contributions": {"2024": 0}, + } + }, + ["adjusted_net_income", "pension_annual_allowance"], + "variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py", + [ + "variables/gov/hmrc/income_tax/adjusted_net_income.py", + "parameters/gov/hmrc/income_tax/adjusted_net_income_components.yaml", + "parameters/gov/hmrc/income_tax/allowances/annual_allowance/taper.yaml", + "parameters/gov/hmrc/income_tax/allowances/annual_allowance/default.yaml", + ], + "https://www.gov.uk/guidance/pension-schemes-work-out-your-tapered-annual-allowance", + "Threshold income must exceed £200,000, and adjusted income adds employer pension contributions; the taper starts above £260,000.", + "The pension taper uses adjusted_net_income, which excludes employer pension contributions, and omits the separate threshold-income gate. With £240,000 salary and £50,000 employer contributions it returns the full £60,000 allowance. HMRC's adjusted-income rule gives £290,000 and a £45,000 allowance for this controlled case. The national contribution to pension or Income Tax costing differences remains unsized.", + ["spring_budget_2023", "autumn_budget_2024"], + ), + ( + "annual_allowance_charge_single_marginal_rate", + 2024, + { + "worker": { + "age": {"2024": 45}, + "taxed_income": {"2024": 30000}, + "pension_contributions_for_annual_allowance": {"2024": 80000}, + "pension_annual_allowance": {"2024": 60000}, + } + }, + ["personal_pension_contributions_tax"], + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + ["parameters/gov/hmrc/income_tax/rates/uk.yaml"], + "https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056110", + "The annual-allowance charge uses the rates that apply if the excess is added to taxable income, including bands crossed by that excess.", + "The annual-allowance charge applies one marginal rate at taxed_income to the entire excess. Controlled intermediate inputs of £30,000 taxed income and £20,000 excess produce £4,000. HMRC's band-crossing rule gives £6,460 (£7,700 at 20% and £12,300 at 40%). Intermediate overrides isolate this formula rather than claim a complete household contribution history. The national contribution remains unsized.", + ["spring_budget_2023", "autumn_budget_2024"], + ), + ] + results = [] + for ( + identifier, + year, + people, + variables, + evidence_path, + supporting_paths, + primary_url, + primary_rule, + interpretation, + events, + ) in specifications: + if case is not None and case != identifier: + continue + situation = { + "people": people, + "benunits": {name: {"members": [name]} for name in people}, + "households": { + name: {"members": [name], "region": {str(year): "LONDON"}} + for name in people + }, + } + simulation = simulation_type(situation=situation) + try: + observation = { + name: simulation.calculate(name, year).tolist() for name in variables + } + finally: + del simulation + gc.collect() + results.append( + { + "id": identifier, + "class": "pe_gap", + "events": events, + "variables": variables, + "observation": observation, + "situation": situation, + "year": year, + "evidence": _source(package_root, evidence_path), + "supporting_evidence": [ + _source(package_root, path) for path in supporting_paths + ], + "primary_source": { + "url": primary_url, + "checked_date": "2026-10-09", + "rule": primary_rule, + }, + "interpretation": interpretation, + "national_effect": "unsized", + "reproducer": f"--case {identifier}", + } + ) + return results + + +def investigate(case: str | None = None) -> list[dict]: + for key in ("HF_HUB_OFFLINE", "HF_DATASETS_OFFLINE", "TRANSFORMERS_OFFLINE"): + os.environ[key] = "1" + version = importlib.metadata.version("policyengine-uk") + if version != "2.89.2": + raise RuntimeError(f"requires policyengine-uk 2.89.2; found {version}") + import policyengine_uk + from policyengine_uk import CountryTaxBenefitSystem, Simulation + + package_root = Path(policyengine_uk.__file__).parent + system = CountryTaxBenefitSystem() + results = [] + + ca_source = _source(package_root, "variables/gov/dwp/carers_allowance.py") + # The two synthetic people differ only in earnings; both provide 35 hours + # of care. Separate households avoid interactions in the simple formula. + allowance = None + if case in (None, "carers_allowance_earnings_test_absent"): + sim = Simulation( + situation={ + "people": { + "low": { + "age": {"2025": 40}, + "care_hours": {"2025": 35}, + "employment_income": {"2025": 0}, + "carers_allowance_reported": {"2025": 0}, + }, + "high": { + "age": {"2025": 40}, + "care_hours": {"2025": 35}, + "employment_income": {"2025": 100000}, + "carers_allowance_reported": {"2025": 0}, + }, + }, + "benunits": { + "low": {"members": ["low"]}, + "high": {"members": ["high"]}, + }, + "households": { + "low": {"members": ["low"], "region": {"2025": "LONDON"}}, + "high": {"members": ["high"], "region": {"2025": "LONDON"}}, + }, + } + ) + allowance = sim.calculate("carers_allowance", 2025).tolist() + del sim + gc.collect() + results.append( + { + "id": "carers_allowance_earnings_test_absent", + "class": "pe_gap", + "events": ["autumn_budget_2024"], + "variables": ["carers_allowance"], + "observation": { + "annual_earnings_gbp": [0, 100000], + "care_hours_weekly": [35, 35], + "annual_carers_allowance_gbp": allowance, + "earnings_limit_parameter_names": list( + system.parameters.gov.dwp.carers_allowance.children + ), + }, + "evidence": ca_source, + "interpretation": "The formula uses care hours or reported receipt and no earnings test. The AB2024 earnings-limit increase cannot be represented by this formula. This is an encoding gap, not a sized explanation of the national costing.", + "reproducer": "--case carers_allowance_earnings_test_absent", + } + ) + + cgt = { + date: { + name: resolve(system, f"gov.hmrc.cgt.{name}_rate", date) + for name in ("basic", "higher", "additional") + } + for date in ("2024-10-29", "2024-10-30", "2025-04-06") + } + results.append( + { + "id": "cgt_main_rate_commencement", + "class": "pe_gap", + "events": ["autumn_budget_2024"], + "variables": ["capital_gains_tax"], + "observation": cgt, + "evidence": _source( + package_root, "parameters/gov/hmrc/cgt/basic_rate.yaml" + ), + "interpretation": "The harvested AB2024 title specifies 30 October 2024, while the raw main-rate schedule starts 6 April 2025. CountryTaxBenefitSystem annualizes government policy from the 30 April snapshot. The first higher processed year, 2025, is inferred from that conversion rule and the recorded April 2025 values. This records a missing part-year 2024 commencement, not an additional delay to 2026. The parameter description also warns that it is under active development. The national timing contribution remains unsized.", + "reproducer": "--case cgt_main_rate_commencement", + } + ) + + sdlt_path = "gov.hmrc.stamp_duty.residential.purchase.additional.rate" + sdlt = { + date: [resolve(system, f"{sdlt_path}[{i}].rate", date) for i in range(5)] + for date in ("2024-10-30", "2024-10-31", "2025-04-06", "2026-06-01") + } + results.append( + { + "id": "sdlt_additional_home_hike_absent", + "class": "pe_gap", + "events": ["autumn_budget_2024"], + "variables": [ + "sdlt_on_residential_property_transactions", + "stamp_duty_land_tax", + ], + "observation": sdlt, + "evidence": _source( + package_root, + "parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml", + ), + "interpretation": "The source title raises HRAD from 3% to 5% on 31 October 2024. The pinned additional-home scale still has rates 3/5/8/13/15% at these dates. A forward +2pp construction models this missing announced change; it is not a reversal already present in certified law.", + "reproducer": "--case sdlt_additional_home_hike_absent", + } + ) + + results.append( + { + "id": "private_school_vat_current_law_lever_zero", + "class": "pe_gap", + "events": ["autumn_budget_2024"], + "variables": ["private_school_vat"], + "observation": { + date: resolve(system, "gov.contrib.labour.private_school_vat", date) + for date in ("2025-01-01", "2025-06-01", "2026-06-01") + }, + "evidence": _source( + package_root, "parameters/gov/contrib/labour/private_school_vat.yaml" + ), + "interpretation": "The harvested AB2024 title applies 20% VAT to private-school education and boarding from January 2025. The pinned private-school VAT lever remains zero. The replay therefore executes a forward 20% construction; its imputed fees, attendance and omitted input-VAT recovery remain separate unsized scope limitations.", + "reproducer": "--case private_school_vat_current_law_lever_zero", + } + ) + + dividends = { + date: { + "uk_higher_threshold": resolve( + system, "gov.hmrc.income_tax.rates.uk[1].threshold", date + ), + "dividend_higher_threshold": resolve( + system, "gov.hmrc.income_tax.rates.dividends[1].threshold", date + ), + "uk_additional_threshold": resolve( + system, "gov.hmrc.income_tax.rates.uk[2].threshold", date + ), + "dividend_additional_threshold": resolve( + system, "gov.hmrc.income_tax.rates.dividends[2].threshold", date + ), + } + for date in ("2024-06-01", "2025-06-01", "2026-06-01") + } + results.append( + { + "id": "dividend_band_threshold_lag", + "class": "pe_gap", + "events": [ + "autumn_statement_2023", + "spring_budget_2024", + "spring_budget_2023", + ], + "variables": ["dividend_income_tax", "income_tax"], + "observation": dividends, + "evidence": _source( + package_root, "parameters/gov/hmrc/income_tax/rates/dividends.yaml" + ), + "existing_issue": "https://github.com/PolicyEngine/policyengine-uk/issues/1822", + "interpretation": "The existing mode-2 registry records the dividend thresholds lagging the main bands until April 2026. Their effect on a specific NICs costing's Income Tax interaction is unsized, so the national gap remains open.", + "reproducer": "--case dividend_band_threshold_lag", + } + ) + + class4 = { + date: { + name: resolve( + system, f"gov.hmrc.national_insurance.class_4.thresholds.{name}", date + ) + for name in ("lower_profits_limit", "upper_profits_limit") + } + for date in ("2026-06-01", "2027-06-01", "2028-06-01") + } + results.append( + { + "id": "class4_threshold_indexation_from_2027", + "class": "pe_gap", + "events": ["autumn_statement_2023", "spring_budget_2024"], + "variables": ["ni_class_4"], + "observation": class4, + "evidence": _source( + package_root, + "parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml", + ), + "interpretation": "The existing AB2025 baseline integrity assessment states the prior-law Class 4 freeze runs to April 2028 while the pin resumes uprating in April 2027. This changes the marginal tax base in 2027; no fraction of a replay gap is attributed without a paired run.", + "assessment": "data/uk/ab2025_measures.json: personal_tax_thresholds_freeze_to_2031.baseline_integrity_note", + "primary_source": { + "url": "https://www.gov.uk/government/publications/autumn-statement-2022-documents/autumn-statement-2022-html", + "title": "Autumn Statement 2022 tax section", + "checked_date": "2026-10-09", + "rule": "The Class 4 Lower Profits Limit of £12,570 and Upper Profits Limit of £50,270 were frozen until April 2028.", + }, + "national_effect": "unsized", + "reproducer": "--case class4_threshold_indexation_from_2027", + } + ) + + uc_source = _source(package_root, "scenarios/uc_reform.py") + uc_sim = None + if case in (None, "uc_lcwra_protection_stops_at_2030"): + uc_sim = Simulation( + situation={ + "people": { + "carer": { + "age": {"2025": 40, "2029": 44, "2030": 45}, + "uc_limited_capability_for_WRA": { + "2025": True, + "2029": True, + "2030": True, + }, + } + }, + "benunits": {"unit": {"members": ["carer"]}}, + "households": { + "household": { + "members": ["carer"], + "region": { + "2025": "LONDON", + "2029": "LONDON", + "2030": "LONDON", + }, + } + }, + } + ) + results.append( + { + "id": "uc_lcwra_protection_stops_at_2030", + "class": "investigation", + "events": ["spring_statement_2025"], + "variables": ["uc_LCWRA_element"], + "observation": { + "monthly_disabled_element": { + date: resolve( + system, + "gov.dwp.universal_credit.elements.disabled.amount", + date, + ) + for date in ("2025-06-01", "2026-06-01", "2030-06-01") + }, + "annual_synthetic_lcwra_element": { + str(year): uc_sim.calculate("uc_LCWRA_element", year).tolist() + if uc_sim is not None + else None + for year in (2029, 2030) + }, + "formula_source": inspect.getsource( + system.variables["uc_LCWRA_element"].get_formula("2026") + ), + }, + "evidence": uc_source, + "interpretation": "The default Simulation constructor executes a deterministic UC modifier. It protects seeded existing claimants for 2026–2029, so inspecting uc_LCWRA_element alone would incorrectly claim all claimants are halved. The modifier loops over range(2026,2030), leaving CY2030 outside that protection override. The synthetic observation isolates the cutoff; continued-protection policy scope requires review before calling it an encoding defect.", + "reproducer": "--case uc_lcwra_protection_stops_at_2030", + } + ) + if uc_sim is not None: + del uc_sim + gc.collect() + results.extend(_additional_model_checks(package_root, Simulation, case)) + for result in results: + result["engine_version"] = version + absent = set(result["variables"]) - set(system.variables) + if absent: + raise RuntimeError(f"diagnostic names unknown engine variables: {absent}") + return results + + +def main(argv: list[str] | None = None) -> int: + parser = argparse.ArgumentParser(description=__doc__) + parser.add_argument("--case") + parser.add_argument( + "--from-json", + type=Path, + help="Render already measured diagnostics without importing the engine", + ) + parser.add_argument("--output", type=Path) + parser.add_argument("--report", type=Path) + args = parser.parse_args(argv) + results = ( + json.loads(args.from_json.read_text()) + if args.from_json + else investigate(args.case) + ) + if args.case: + results = [r for r in results if r["id"] == args.case] + if not results: + parser.error("unknown diagnostic case") + payload = json.dumps(results, indent=1, sort_keys=True, allow_nan=False) + "\n" + if args.output: + args.output.parent.mkdir(parents=True, exist_ok=True) + args.output.write_text(payload) + else: + print(payload, end="") + if args.report: + lines = [ + "# Measured UK replay model investigation candidates", + "", + ( + "These small reproductions inspect policyengine-uk 2.89.2. They identify " + "specific encoding or parameter concerns, independently of the national " + "OBR differences. Their national effect is unsized; no issue has been filed. " + "These are model investigation candidates, not ten sized explanations " + "of national differences." + ), + "", + ( + "An [integrated execution receipt](../../results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json) " + "binds the [preserved fresh output](../../results/uk/events/diagnostics/integrated_run_20261009.json) " + "to these observations. The Class 4 primary citation was added afterward; " + "the receipt distinguishes that metadata addition from engine results." + ), + "", + ] + for result in results: + primary = result.get("primary_source") + lines += [ + f"## {result['id']}", + "", + f"Class: `{result['class']}`. Variables: " + + ", ".join(f"`{v}`" for v in result["variables"]) + + ".", + "", + result["interpretation"], + "", + ( + f"Evidence: `{result['evidence']['engine_file']}`; source SHA-256 " + f"`{result['evidence']['sha256']}`. Full source and measured observations " + "are retained in `results/uk/events/MODEL_DIAGNOSTICS.json`." + ), + "", + *( + [ + ( + f"Primary rule (checked {primary['checked_date']}): " + f"{primary['rule']} " + f"[{primary.get('title', 'HMRC guidance')}]({primary['url']})." + ), + "", + ] + if primary + else [] + ), + "```bash", + "PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py " + + result["reproducer"], + "```", + "", + "Observed:", + "", + "```json", + json.dumps(result["observation"], indent=1, sort_keys=True), + "```", + "", + ] + args.report.parent.mkdir(parents=True, exist_ok=True) + args.report.write_text("\n".join(lines)) + return 0 + + +if __name__ == "__main__": + raise SystemExit(main()) diff --git a/pipeline/modal_uk_event.py b/pipeline/modal_uk_event.py new file mode 100644 index 00000000..d5f43612 --- /dev/null +++ b/pipeline/modal_uk_event.py @@ -0,0 +1,657 @@ +"""Run the unchanged UK replay CLI in one offline Modal container. + +Inspect inputs without a provider call:: + + python3 -m pipeline.modal_uk_event --event autumn_budget_2024 --plan + +Provider execution needs a separate Python 3.12 control environment:: + + UV_CACHE_DIR=.venv-uv-cache uv venv --python 3.12.14 .venv-replay-checks/modal-control + UV_CACHE_DIR=.venv-uv-cache uv pip install \ + --python .venv-replay-checks/modal-control/bin/python 'modal==1.3.2' + +Local compute/control uses 3.12.14; the remote uv venv pins Linux-available +3.12.13. The model, numerical dependency and data pins remain identical, +and the remote receipt records its actual Python patch and platform. + +After reviewing that plan, verify the remote environment without simulation:: + + .venv-replay-checks/modal-control/bin/python -m pipeline.modal_uk_event \ + --event autumn_budget_2024 \ + --preflight-only --output-dir .venv-replay-checks/modal/ab24/preflight \ + --download-root .venv-replay-checks/modal-downloads/preflight --execute + +A focused simulation uses --measures and --years. A full event uses its +canonical remote output directory by default, but downloads always land below +an ignored local prefix. This wrapper never writes local canonical results. +Build-time installation can use the package index; the function's runtime +network is blocked, and no credential or provider Secret is sent to it. +""" + +from __future__ import annotations + +import argparse +import hashlib +import importlib.metadata +import json +import os +import platform +import re +import sys +import tempfile +import time +from pathlib import Path, PurePosixPath + +ROOT = Path(__file__).resolve().parent.parent +REMOTE_ROOT = "/replay" +REMOTE_PYTHON = "/opt/replay-venv/bin/python" +PYTHON_VERSION = "3.12.13" +MODAL_VERSION = "1.3.2" +UV_VERSION = "0.11.21" +HF_COMMIT = "a75a9a831d6b07aaffbd09713f2a1124f5c0f08f" +HF_REPO_CACHE = "datasets--policyengine--populace-uk-private" +HF_CACHE_RELATIVE = ".cache/huggingface/hub" +MAX_RETURN_BYTES = 8 * 1024 * 1024 +EVENTS = ( + "autumn_budget_2024", + "autumn_statement_2023", + "spring_budget_2024", + "spring_statement_2025", + "spring_budget_2023", +) +ENGINE_PINS = { + "policyengine": "5.0.2", + "policyengine-core": "3.27.1", + "policyengine-uk": "2.89.2", +} +REPOSITORY_FILES = ( + "pipeline/modal_uk_event.py", + "pipeline/compute_uk_event.py", + "pipeline/compute_uk_ab2025.py", + "pipeline/compute_uk_obr_costings.py", + "pipeline/build_uk_event_registry.py", + "pipeline/uk_engine_registry.py", + "data/uk/certified_bundle.json", + "docs/uk_replay/requirements.txt", + "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json", + "sources/uk_replay/source.json", + "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", +) +RESOURCE_LIMITS = { + "cpu": 2, + "memory_mib": 32768, + "timeout_seconds": 10800, + "max_containers": 1, + "max_inputs": 1, + "workers": 1, + "block_network": True, +} +OFFLINE_ENV = { + "HF_HUB_OFFLINE": "1", + "TRANSFORMERS_OFFLINE": "1", + "HF_DATASETS_OFFLINE": "1", + "HF_HUB_DISABLE_TELEMETRY": "1", + "HF_HUB_DISABLE_IMPLICIT_TOKEN": "1", + "HDF5_USE_FILE_LOCKING": "FALSE", + "OMP_NUM_THREADS": "2", + "OPENBLAS_NUM_THREADS": "2", + "MKL_NUM_THREADS": "2", + "NUMEXPR_NUM_THREADS": "2", +} + + +def canonical_bytes(value: object) -> bytes: + return ( + json.dumps(value, indent=1, sort_keys=True, allow_nan=False) + "\n" + ).encode() + + +def digest_bytes(payload: bytes) -> str: + return hashlib.sha256(payload).hexdigest() + + +def sha256_file(path: Path) -> str: + digest = hashlib.sha256() + with path.open("rb") as handle: + for chunk in iter(lambda: handle.read(8 * 1024 * 1024), b""): + digest.update(chunk) + return digest.hexdigest() + + +def relative_path(value: str) -> str: + path = PurePosixPath(value) + if ( + not value + or path.is_absolute() + or ".." in path.parts + or "\\" in value + or str(path) != value + ): + raise ValueError("paths must be normalized relative POSIX paths") + return value + + +def repository_files(event: str) -> tuple[str, ...]: + if event not in EVENTS: + raise ValueError(f"unsupported fiscal event: {event}") + return (*REPOSITORY_FILES, f"data/uk/events/{event}_measures.json") + + +def requirements_pins(text: str) -> dict[str, str]: + pins = {} + for line in text.splitlines(): + line = line.strip() + if not line or line.startswith("#"): + continue + match = re.fullmatch(r"([A-Za-z0-9][A-Za-z0-9_.-]*)==([A-Za-z0-9_.+!-]+)", line) + if not match: + raise ValueError("remote requirements must contain exact package pins only") + name, version = match.groups() + name = re.sub(r"[-_.]+", "-", name).lower() + if name in pins: + raise ValueError(f"duplicate requirement: {name}") + pins[name] = version + if any(pins.get(name) != version for name, version in ENGINE_PINS.items()): + raise ValueError("requirements do not match the certified engine pins") + return pins + + +def certified_pin(root: Path) -> dict: + cert = json.loads((root / "data/uk/certified_bundle.json").read_bytes()) + audit = json.loads((root / "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json").read_bytes()) + if ( + cert.get("repo_id") != "policyengine/populace-uk-private" + or cert.get("artifact") != "populace_uk_2023.h5" + or not re.fullmatch(r"[0-9a-f]{64}", cert.get("sha256", "")) + or cert.get("size_bytes", 0) <= 0 + or audit["certified_identity"].get("resolved_hf_commit") != HF_COMMIT + or any( + audit["certified_identity"].get(key) != cert.get(key) + for key in ("repo_id", "artifact", "revision", "sha256", "size_bytes") + ) + or not any( + row.get("name") == "policyengine-uk" and row.get("specifier") == "==2.89.2" + for row in cert.get("compatible_model_packages", []) + ) + ): + raise ValueError("certified pin differs from the audited offline bundle") + return cert + + +def input_manifest( + event: str, *, root: Path = ROOT, hf_cache: Path | None = None +) -> tuple[dict, dict[str, Path]]: + """List exact mounts; never traverse a repository or a Hugging Face cache.""" + cert = certified_pin(root) + requirements_pins((root / "docs/uk_replay/requirements.txt").read_text()) + hf_cache = hf_cache or Path.home() / ".cache/huggingface/hub" + repo_cache = hf_cache / HF_REPO_CACHE + ref = repo_cache / "refs" / cert["revision"] + artifact = repo_cache / "snapshots" / HF_COMMIT / cert["artifact"] + if ref.read_text().strip() != HF_COMMIT: + raise ValueError("cached revision does not resolve to the audited HF commit") + if artifact.stat().st_size != cert["size_bytes"]: + raise ValueError("cached artifact size differs from the certified bundle") + mounts = {relative: root / relative for relative in repository_files(event)} + ref_relative = f"{HF_CACHE_RELATIVE}/{HF_REPO_CACHE}/refs/{cert['revision']}" + artifact_relative = ( + f"{HF_CACHE_RELATIVE}/{HF_REPO_CACHE}/snapshots/{HF_COMMIT}/{cert['artifact']}" + ) + # Mount the blob's content directly at the snapshot path; no symlink or + # unrelated blob, release metadata, refs/main or token file is transmitted. + mounts[ref_relative] = ref + mounts[artifact_relative] = artifact.resolve(strict=True) + rows = [] + for relative, source in sorted(mounts.items()): + is_artifact = relative == artifact_relative + if relative in repository_files(event) and not source.resolve().is_relative_to( + root.resolve() + ): + raise ValueError( + "allowlisted repository input resolves outside the workspace" + ) + rows.append( + { + "path": relative, + "size_bytes": source.stat().st_size, + "sha256": cert["sha256"] if is_artifact else sha256_file(source), + "kind": "certified_artifact" if is_artifact else "input", + } + ) + return { + "schema_version": 1, + "event": event, + "certified_bundle": cert, + "hf_commit": HF_COMMIT, + "files": rows, + "artifact_digest_validation": "remote hash before engine import, plus existing managed-loader pre/post simulation checks", + "resource_limits": RESOURCE_LIMITS, + }, mounts + + +def request_spec( + event: str, + *, + years: list[int], + measures: list[str], + output_dir: str, + preflight_only: bool, +) -> dict: + if event not in EVENTS: + raise ValueError("unsupported fiscal event") + output_dir = relative_path(output_dir) + output = PurePosixPath(output_dir) + canonical = PurePosixPath("results/uk/events") / event + ignored = PurePosixPath(".venv-replay-checks/modal") + if not (output.is_relative_to(canonical) or output.is_relative_to(ignored)): + raise ValueError( + "remote output must be event results or the ignored Modal directory" + ) + if len(years) != len(set(years)) or any( + year < 2023 or year > 2030 for year in years + ): + raise ValueError("years must be unique within 2023–2030") + if len(measures) != len(set(measures)) or any( + not re.fullmatch(r"[a-z0-9]+(?:_+[a-z0-9]+)*", key) for key in measures + ): + raise ValueError("measures must be unique lowercase slugs") + return { + "schema_version": 1, + "event": event, + "years": years, + "measures": measures, + "output_dir": output_dir, + "preflight_only": preflight_only, + "workers": 1, + } + + +def validate_selection(request: dict, *, root: Path = ROOT) -> None: + registry = json.loads( + (root / f"data/uk/events/{request['event']}_measures.json").read_bytes() + ) + if registry.get("event_slug", registry.get("event")) != request["event"]: + raise ValueError("uploaded registry belongs to another fiscal event") + if set(request["years"]) - set(registry["calendar_years"]): + raise ValueError("requested years are outside the event's scoring grid") + known = {measure["measure_key"] for measure in registry["measures"]} + if set(request["measures"]) - known: + raise ValueError("requested measure keys are absent from the event registry") + + +def verify_inputs(manifest: dict, *, root: Path = ROOT) -> None: + """Check uploaded bytes before importing a country package.""" + cert = certified_pin(root) + expected = set(repository_files(manifest["event"])) + expected.add(f"{HF_CACHE_RELATIVE}/{HF_REPO_CACHE}/refs/{cert['revision']}") + artifact_relative = ( + f"{HF_CACHE_RELATIVE}/{HF_REPO_CACHE}/snapshots/{HF_COMMIT}/{cert['artifact']}" + ) + expected.add(artifact_relative) + rows = manifest.get("files", []) + if ( + manifest.get("schema_version") != 1 + or manifest.get("certified_bundle") != cert + or manifest.get("hf_commit") != HF_COMMIT + or manifest.get("resource_limits") != RESOURCE_LIMITS + or len(rows) != len(expected) + or {row["path"] for row in rows} != expected + ): + raise ValueError("remote input manifest differs from the exact allowlist") + for row in rows: + relative_path(row["path"]) + source = root / row["path"] + if not source.resolve().is_relative_to(root.resolve()): + raise ValueError("uploaded input escapes the remote root") + if row["path"] == artifact_relative and ( + row["sha256"] != cert["sha256"] or row["size_bytes"] != cert["size_bytes"] + ): + raise ValueError("artifact manifest does not carry the certified digest") + if ( + source.stat().st_size != row["size_bytes"] + or sha256_file(source) != row["sha256"] + ): + raise ValueError(f"uploaded input differs from its digest: {row['path']}") + ref = root / HF_CACHE_RELATIVE / HF_REPO_CACHE / "refs" / cert["revision"] + if ref.read_text().strip() != HF_COMMIT: + raise ValueError("remote HF revision ref differs from the audited commit") + + +def verify_runtime(*, root: Path = ROOT) -> dict: + pins = requirements_pins((root / "docs/uk_replay/requirements.txt").read_text()) + installed = {name: importlib.metadata.version(name) for name in pins} + if installed != pins or platform.python_version() != PYTHON_VERSION: + raise ValueError( + "remote Python or installed requirements differ from the pinned environment" + ) + audit = json.loads((root / "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json").read_bytes()) + distribution = importlib.metadata.distribution("policyengine") + packaged_manifest = Path( + distribution.locate_file("policyengine/data/bundle/manifest.json") + ) + packaged_sha = sha256_file(packaged_manifest) + if packaged_sha != audit["packaged_bundle_manifest_sha256"]: + raise ValueError( + "installed packaged bundle manifest differs from the offline audit" + ) + return { + "python": platform.python_version(), + "platform": platform.platform(), + "machine": platform.machine(), + "installed_packages": installed, + "packaged_bundle_manifest_sha256": packaged_sha, + "block_network": True, + "workers": 1, + } + + +def run_worker(payload: dict) -> int: + started = time.perf_counter() + request = payload["request"] + if ( + request + != request_spec( + request["event"], + years=request["years"], + measures=request["measures"], + output_dir=request["output_dir"], + preflight_only=request["preflight_only"], + ) + or payload["inputs"]["event"] != request["event"] + ): + raise ValueError("worker request identity is inconsistent") + for key, value in OFFLINE_ENV.items(): + os.environ[key] = value + os.environ["HF_HOME"] = str(ROOT / ".cache/huggingface") + os.environ["HF_HUB_CACHE"] = str(ROOT / HF_CACHE_RELATIVE) + print("[modal] verifying allowlisted inputs before engine import", flush=True) + verify_inputs(payload["inputs"]) + validate_selection(request) + runtime = verify_runtime() + print("[modal] input hashes and full pinned environment verified", flush=True) + from pipeline import compute_uk_event as compute + + registry_path, _ = compute.event_paths(request["event"]) + registry = json.loads(registry_path.read_bytes()) + compute.validate_event_identity(registry, request["event"]) + compute.registry_builder.validate_registry(registry) + compute.validate_years(request["years"], registry) + output = ROOT / request["output_dir"] + if output.exists() and any(output.iterdir()): + raise ValueError("remote output directory already contains files") + output.mkdir(parents=True, exist_ok=True) + if request["preflight_only"]: + print("[modal] starting existing offline managed-bundle preflight", flush=True) + pre = compute.preflight() + result = { + "event": request["event"], + "computed": False, + "certified_dataset_sha256": pre["sha256"], + "data_bundle": compute.fiscal.data_bundle_id(pre["release_bundle"]), + "release_bundle": pre["release_bundle"], + "registry_sha256": sha256_file(registry_path), + "input_manifest_sha256": digest_bytes(canonical_bytes(payload["inputs"])), + "engine_version": compute.fiscal.package_version("policyengine-uk"), + **compute.runtime_versions(), + } + compute.fiscal.atomic_write_bytes( + output / "PREFLIGHT.json", canonical_bytes(result) + ) + print("[modal] existing offline managed-bundle preflight complete", flush=True) + else: + argv = [ + "--event", + request["event"], + "--output-dir", + str(output), + "--workers", + "1", + ] + if request["years"]: + argv.extend(["--years", *map(str, request["years"])]) + if request["measures"]: + argv.extend(["--measures", *request["measures"]]) + if compute.main(argv): + raise RuntimeError("generic replay CLI returned a failure") + files = {} + total = 0 + for path in sorted(output.iterdir()): + if not path.is_file() or not re.fullmatch(r"[A-Za-z0-9_]+\.json", path.name): + raise ValueError("replay produced an unexpected output file") + total += path.stat().st_size + if total > MAX_RETURN_BYTES: + raise ValueError("replay output exceeds the small-artifact return limit") + files[str(path.relative_to(ROOT))] = sha256_file(path) + receipt = { + "schema_version": 1, + "runner": "Modal offline Linux; unchanged generic replay CLI", + "request": request, + "request_sha256": digest_bytes(canonical_bytes(request)), + "input_manifest_sha256": digest_bytes(canonical_bytes(payload["inputs"])), + "files": files, + "runtime": runtime, + "elapsed_seconds": time.perf_counter() - started, + } + (output / "MODAL_RECEIPT.json").write_bytes(canonical_bytes(receipt)) + return 0 + + +def modal_function(mounts: dict[str, Path]): + """Construct lazy SDK objects; only main's explicit --execute starts them.""" + if sys.version_info[:2] != (3, 12): + raise ValueError( + "Modal provider execution requires a Python 3.12 control interpreter " + "to match serialized function code; use .venv-replay-checks/modal-control/bin/python" + ) + import modal + + if importlib.metadata.version("modal") != MODAL_VERSION: + raise ValueError(f"Modal control SDK must be =={MODAL_VERSION}") + image = ( + modal.Image.debian_slim(python_version="3.12") + .pip_install(f"uv=={UV_VERSION}") + .add_local_file( + mounts["docs/uk_replay/requirements.txt"], + "/opt/replay-requirements.txt", + copy=True, + ) + .run_commands( + f"uv python install {PYTHON_VERSION}", + f"uv venv --python {PYTHON_VERSION} /opt/replay-venv", + f"uv pip install --python {REMOTE_PYTHON} --requirements /opt/replay-requirements.txt", + ) + .env( + { + **OFFLINE_ENV, + "PYTHONPATH": REMOTE_ROOT, + "HF_HOME": f"{REMOTE_ROOT}/.cache/huggingface", + "HF_HUB_CACHE": f"{REMOTE_ROOT}/{HF_CACHE_RELATIVE}", + } + ) + ) + for relative, path in sorted(mounts.items()): + image = image.add_local_file(path, f"{REMOTE_ROOT}/{relative}", copy=False) + app = modal.App("scorecard-uk-event-replay", include_source=False) + + @app.function( + image=image, + serialized=True, + include_source=False, + cpu=(2, 2), + memory=(32768, 32768), + timeout=10800, + max_containers=1, + retries=0, + block_network=True, + restrict_modal_access=True, + ) + @modal.concurrent(max_inputs=1) + def replay(payload: dict) -> dict: + import hashlib + import json + import subprocess + from pathlib import Path + + # Inherit stdout/stderr so Modal streams phase progress as it happens. + subprocess.run( + [ + "/opt/replay-venv/bin/python", + "-m", + "pipeline.modal_uk_event", + "--worker-request", + json.dumps(payload, separators=(",", ":")), + ], + cwd="/replay", + check=True, + ) + root = Path("/replay") + output = root / payload["request"]["output_dir"] + receipt_path = output / "MODAL_RECEIPT.json" + receipt = json.loads(receipt_path.read_bytes()) + names = [*receipt["files"], str(receipt_path.relative_to(root))] + files = {} + total = 0 + for relative in names: + path = root / relative + if not path.resolve().is_relative_to(output.resolve()): + raise ValueError("return path escapes the output directory") + data = path.read_bytes() + total += len(data) + if total > 8 * 1024 * 1024: + raise ValueError("result exceeds small-artifact return limit") + files[relative] = { + "bytes": data, + "sha256": hashlib.sha256(data).hexdigest(), + } + return {"files": files} + + return modal, app, replay + + +def download_prefix(download_root: str, *, root: Path = ROOT) -> Path: + download_root = relative_path(download_root) + prefix = root / download_root + checks = (root / ".venv-replay-checks").resolve() + if not PurePosixPath(download_root).is_relative_to(".venv-replay-checks"): + raise ValueError("local downloads must remain under ignored replay checks") + if not checks.is_relative_to(root.resolve()) or not prefix.resolve().is_relative_to( + checks + ): + raise ValueError("local download directory escapes the workspace checks") + return prefix + + +def save_download( + response: dict, payload: dict, download_root: str, *, root: Path = ROOT +) -> list[str]: + prefix = download_prefix(download_root, root=root) + request = payload["request"] + output = PurePosixPath(request["output_dir"]) + files = response.get("files", {}) + total = 0 + for relative, row in files.items(): + path = PurePosixPath(relative_path(relative)) + if path.parent != output or not re.fullmatch(r"[A-Za-z0-9_]+\.json", path.name): + raise ValueError("returned file is outside the requested output directory") + data = row["bytes"] + total += len(data) + if total > MAX_RETURN_BYTES or digest_bytes(data) != row["sha256"]: + raise ValueError("returned file fails its size or SHA-256 receipt") + receipt_relative = str(output / "MODAL_RECEIPT.json") + receipt = json.loads(files[receipt_relative]["bytes"]) + if ( + receipt["request"] != request + or receipt["request_sha256"] != digest_bytes(canonical_bytes(request)) + or receipt["input_manifest_sha256"] + != digest_bytes(canonical_bytes(payload["inputs"])) + or receipt["files"] + != { + relative: row["sha256"] + for relative, row in files.items() + if relative != receipt_relative + } + ): + raise ValueError( + "returned receipt does not bind the request, inputs and output files" + ) + paths = [prefix / relative for relative in files] + for path in paths: + if not path.resolve().is_relative_to(prefix.resolve()): + raise ValueError("download destination escapes its ignored prefix") + if path.exists(): + raise ValueError("download would overwrite an existing local file") + for relative, row in files.items(): + destination = prefix / relative + destination.parent.mkdir(parents=True, exist_ok=True) + with tempfile.NamedTemporaryFile( + dir=destination.parent, delete=False + ) as handle: + handle.write(row["bytes"]) + temporary = Path(handle.name) + temporary.replace(destination) + return [str(path.relative_to(root)) for path in paths] + + +def main(argv: list[str] | None = None) -> int: + parser = argparse.ArgumentParser(description=__doc__) + parser.add_argument("--event", choices=EVENTS, default="autumn_budget_2024") + parser.add_argument("--years", nargs="*", type=int, default=[]) + parser.add_argument("--measures", nargs="*", default=[]) + parser.add_argument("--output-dir") + parser.add_argument( + "--download-root", default=".venv-replay-checks/modal-downloads" + ) + parser.add_argument("--hf-cache", type=Path) + parser.add_argument("--preflight-only", action="store_true") + action = parser.add_mutually_exclusive_group() + action.add_argument("--plan", action="store_true") + action.add_argument("--execute", action="store_true") + parser.add_argument("--worker-request", help=argparse.SUPPRESS) + args = parser.parse_args(argv) + if args.worker_request: + return run_worker(json.loads(args.worker_request)) + output = args.output_dir or ( + f".venv-replay-checks/modal/{args.event}/preflight" + if args.preflight_only + else f"results/uk/events/{args.event}" + ) + request = request_spec( + args.event, + years=args.years, + measures=args.measures, + output_dir=output, + preflight_only=args.preflight_only, + ) + validate_selection(request) + inputs, mounts = input_manifest(args.event, hf_cache=args.hf_cache) + payload = {"request": request, "inputs": inputs} + prefix = download_prefix(args.download_root) + if not args.execute: + print( + canonical_bytes( + {**payload, "download_root": args.download_root, "cloud_call": False} + ).decode(), + end="", + ) + return 0 + target = prefix / request["output_dir"] + if not target.resolve().is_relative_to(prefix.resolve()): + raise ValueError("download destination escapes its ignored prefix") + if target.exists() and any(target.iterdir()): + raise ValueError("choose an empty download prefix before a remote run") + modal, app, replay = modal_function(mounts) + response = None + with modal.enable_output(), app.run(): + response = replay.remote(payload) + if response is None: + print("Modal run interrupted; no output downloaded", file=sys.stderr) + return 130 + paths = save_download(response, payload, args.download_root) + print( + f"verified and downloaded {len(paths)} small replay files under {args.download_root}" + ) + return 0 + + +if __name__ == "__main__": + sys.exit(main()) diff --git a/pipeline/stage_uk_event.py b/pipeline/stage_uk_event.py new file mode 100644 index 00000000..02e247f3 --- /dev/null +++ b/pipeline/stage_uk_event.py @@ -0,0 +1,450 @@ +"""Stage one descriptive counterpart (or a gap receipt) per event source row. + +There is no database mutation. The registry is the row inventory, the compute +manifest commits its hash and each artifact's hash, and the output preserves +that inventory exactly. Positive values always mean gain to the Exchequer. +""" + +from __future__ import annotations + +import argparse +import json +import math +import sys +from collections import Counter +from pathlib import Path + +from pipeline import compute_uk_event as compute +from pipeline import compute_uk_obr_costings as fiscal +from pipeline import stage_uk_ab2025 as ab_stage + +AXES = [ + "behavioural_adjustment", + "baseline_vintage", + "cy_proxies_fy", + "head_scope", + "population_vintage", +] + +# Existing frozen registries predate an explicit annual_activation_fy field. +# These specific, documented constructions intentionally omit an earlier +# partial fiscal year. A late date alone must never excuse an inert lever: +# that would hide the original FY2023 Annual Allowance execution defect. +DOCUMENTED_ANNUAL_ACTIVATIONS = { + "autumn_budget_2024__capital_gains_main_rates_and_reliefs": "2025-26", + "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp": "2025-26", + "autumn_budget_2024__private_school_vat_20pct": "2025-26", + "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p": "2024-25", +} + + +def _head_key(value: str) -> str: + return " ".join(str(value).casefold().replace("_", " ").split()) + + +def mapped_variables(source: dict, measure: dict) -> list[str]: + """Match the literal OBR head to one registered head mapping.""" + explicit = source.get("pe_variables") + if explicit: + if len(explicit) != len(set(explicit)): + raise ValueError("source head mapping repeats a variable") + return list(explicit) + candidates = [ + head + for head in compute.head_definitions(measure) + if _head_key(head["obr_head"]) == _head_key(source.get("tax_head", "")) + ] + if len(candidates) != 1: + raise ValueError( + f"source head {source.get('tax_head')!r} has {len(candidates)} registered mappings" + ) + return candidates[0]["pe_variables"] + + +def validate_artifact( + artifact: dict, + measure: dict, + year: int, + registry_sha256: str, + certified_digest: str, +) -> None: + if ( + artifact.get("measure_key"), + artifact.get("year"), + artifact.get("registry_sha256"), + ) != (measure["measure_key"], year, registry_sha256): + raise ValueError("artifact identity differs from registry and manifest") + if artifact.get("certified_dataset_sha256") != certified_digest: + raise ValueError("artifact certified digest differs from compute manifest") + channels = compute.variable_channels(measure) + if artifact.get("head_channels") != channels or set( + artifact["head_effects"] + ) != set(channels): + raise ValueError("artifact fiscal heads differ from registry") + for variable, channel in channels.items(): + b = artifact["totals"]["baseline"]["heads"][variable] + r = artifact["totals"]["reform"]["heads"][variable] + effect = (r - b) * (1 if channel == "tax" else -1) + if artifact["head_effects"][variable] != effect: + raise ValueError(f"{variable}: staged effect differs from raw aggregates") + literal = artifact["literal_reform_minus_baseline"][variable] + expected = ( + -literal + if artifact["construction"] == "reversal_on_certified_world" + else literal + ) + if effect != expected: + raise ValueError(f"{variable}: literal reversal orientation differs") + if artifact["measure_total_gbp"] != sum(artifact["head_effects"].values()): + raise ValueError("per-measure head effects do not sum to the measure total") + + +def stage_event( + registry: dict, manifest: dict | None, *, artifact_dir: Path, registry_sha256: str +) -> tuple[list[dict], dict]: + """Engine-free staging; missing measures and unsupported FYs stay visible.""" + artifacts = {} + paths = {} + if manifest is not None: + event = registry.get("event_slug", registry.get("event")) + if event is not None and manifest.get("event", event) != event: + raise ValueError("compute manifest event differs from registry") + if manifest["registry_sha256"] != registry_sha256: + raise ValueError("registry bytes changed after compute") + for relative, digest in manifest["artifacts"].items(): + path = compute.ROOT / relative + if not path.resolve().is_relative_to(artifact_dir.resolve()): + raise ValueError( + "manifest artifact is outside this event's artifact directory" + ) + payload = path.read_bytes() + if fiscal.hashlib.sha256(payload).hexdigest() != digest: + raise ValueError( + f"artifact bytes differ from compute manifest: {relative}" + ) + artifact = json.loads(payload) + key = (artifact["measure_key"], artifact["year"]) + if key in artifacts: + raise ValueError(f"duplicate artifact identity: {key}") + artifacts[key] = artifact + paths[key] = (relative, digest) + index = {measure["measure_key"]: measure for measure in registry["measures"]} + for (key, year), artifact in artifacts.items(): + if key not in index: + raise ValueError("manifest contains a measure outside the registry") + event = registry.get("event_slug", registry.get("event")) + if event is not None and artifact.get("event") != event: + raise ValueError("artifact event differs from registry") + validate_artifact( + artifact, + index[key], + year, + registry_sha256, + manifest["certified_dataset_sha256"], + ) + planned = compute.worlds.computable(index, years=registry["calendar_years"]) + full_pairs = { + (key, year) + for key, world in planned.items() + if "alias_of" not in world + for year in registry["calendar_years"] + } + computed_pairs = set(artifacts) + if computed_pairs - full_pairs: + raise ValueError( + "committed artifact is outside the event's executable measure/year grid" + ) + inert_pairs = set() + for pair, artifact in artifacts.items(): + key, year = pair + if not ab_stage.identical_worlds(artifact): + continue + commencement = index[key].get("commences_fy") + if commencement and year < int(commencement[:4]): + continue + # Only a declared intentional annual activation can excuse an + # identical in-force year. Inferring intent from a later start date + # would hide a wrongly dated construction, such as the original AA. + world = planned[key] + first_years = [ + int(window[:4]) + for field in ("baseline_reform", "reform_reform") + for windows in (compute.annual_reform(world[field]) or {}).values() + for window in windows + ] + activation_fy = index[key].get("annual_activation_fy") or ( + DOCUMENTED_ANNUAL_ACTIVATIONS.get(key) + ) + if activation_fy is not None: + try: + activation_year = int(activation_fy[:4]) + except (TypeError, ValueError) as exc: + raise ValueError(f"{key}: invalid annual_activation_fy") from exc + if ( + activation_fy != fiscal.fy_label(activation_year) + or not first_years + or activation_year != min(first_years) + ): + raise ValueError( + f"{key}: annual_activation_fy differs from the authored annual reform start" + ) + if year < activation_year: + continue + inert_pairs.add(pair) + if manifest is not None: + + def declared_pairs(field): + rows = manifest[field] + pairs = {(row["measure_key"], row["year"]) for row in rows} + if len(pairs) != len(rows): + raise ValueError(f"compute manifest repeats a pair in {field}") + return pairs + + if "artifact_grid" in manifest: + if declared_pairs("artifact_grid") != computed_pairs: + raise ValueError( + "compute manifest grid differs from committed artifacts" + ) + if declared_pairs("requested_grid") - computed_pairs: + raise ValueError( + "compute manifest is missing requested measure/year artifacts" + ) + if declared_pairs("full_event_grid") != full_pairs: + raise ValueError( + "compute manifest full grid differs from the event registry" + ) + if manifest["full_event_complete"] != (full_pairs <= computed_pairs): + raise ValueError( + "compute manifest full-event completeness is inaccurate" + ) + elif "measures" in manifest and "years" in manifest: + requested = { + (key, year) + for key in manifest["measures"] + for year in manifest["years"] + } + if requested != computed_pairs: + raise ValueError( + "compute manifest is missing requested measure/year artifacts" + ) + rows = [] + seen = set() + mapped_heads = {} + for measure in registry["measures"]: + key = measure["measure_key"] + for source in measure["source_rows"]: + explicit = source.get("pe_variables") or [] + if len(explicit) != len(set(explicit)): + raise ValueError("source head mapping repeats a variable") + classification = source.get("classification", measure["computability"]) + identity = source["source_row_id"] + if identity in seen: + raise ValueError(f"source row classified more than once: {identity}") + seen.add(identity) + fy = source["fy"] + year = int(fy[:4]) + axes = list( + dict.fromkeys( + AXES + + measure.get("divergence_axes", []) + + source.get("divergence_axes", []) + ) + ) + row = { + "source_row_id": identity, + "source_row_number": source.get("source_row_number"), + "measure_key": key, + "title": measure["title"], + "event": registry.get("event", registry.get("event_slug")), + "fy": fy, + "year": year, + "metric": source["metric"], + "tax_head": source.get("tax_head"), + "head_kind": source.get("head_kind"), + "external_value_gbp": source["value_gbp"], + "external_value_gbp_decimal": source.get( + "value_gbp_decimal", str(source["value_gbp"]) + ), + "computability": classification, + "construction": measure.get("construction"), + "head_variables": [], + "head_effects": {}, + "measure_total_gbp": None, + "pe_value": None, + "axes": axes, + "status": "not_computed", + "reason": None, + "sign_convention": "positive_gain_to_exchequer", + "partial_missing": measure.get("partial_missing") + or measure.get("missing_legs") + or measure.get("pe_gap"), + "source_table": source.get("source_table"), + "source_column": source.get("source_column"), + "annotations": [ + "OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", + "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline.", + ], + } + artifact_key = (key, year) + artifact = artifacts.get(artifact_key) + if classification == "out_of_household_scope": + row["reason"] = ( + source.get("scope_reason") + or source.get("classification_reason") + or source.get("pe_gap") + or measure.get("scope_reason") + or measure.get("pe_gap") + or classification + ) + elif classification == "not_expressible": + row["reason"] = ( + source.get("pe_gap") + or source.get("scope_reason") + or measure.get("pe_gap") + or measure.get("scope_reason") + or classification + ) + elif year not in registry["calendar_years"]: + row["reason"] = ( + "FY start outside this event's documented certified-bundle support" + ) + elif artifact is None: + row["reason"] = ( + "no numerical artifact for this measure and calendar year" + ) + else: + try: + variables = mapped_variables(source, measure) + except ValueError as exc: + row["reason"] = str(exc) + else: + if any( + variable not in artifact["head_effects"] + for variable in variables + ): + raise ValueError( + "source mapping names a variable absent from the artifact" + ) + if ab_stage.identical_worlds(artifact): + note, gap = ab_stage.identical_year_verdict( + fy, measure.get("commences_fy") + ) + if gap: + row["reason"] = gap + if artifact_key in inert_pairs: + row["status"] = "inert_construction" + row["reason"] = ( + f"inert construction: reform and baseline worlds identical in FY {fy} " + "while the measure is in force; numerical replay is blocked" + ) + elif note: + row["annotations"].append(note) + if row["reason"] is None: + for variable in variables: + mapping = (key, year, variable) + if mapping in mapped_heads: + raise ValueError( + f"{key} {year}: {variable} mapped to multiple source rows " + f"({mapped_heads[mapping]}, {identity}); an explicit component allocation is required" + ) + mapped_heads[mapping] = identity + row["head_variables"] = variables + row["head_effects"] = { + v: artifact["head_effects"][v] for v in variables + } + row["measure_total_gbp"] = artifact["measure_total_gbp"] + row["pe_value"] = sum(row["head_effects"].values()) + if not math.isfinite(row["pe_value"]): + raise ValueError("staged counterpart is not finite") + row["literal_reform_minus_baseline"] = { + v: artifact["literal_reform_minus_baseline"][v] + for v in variables + } + row["status"] = "constructed" + row["artifact_path"], row["artifact_sha256"] = paths[ + artifact_key + ] + row["engine_version"] = artifact["engine_version"] + row["data_bundle"] = artifact["data_bundle"] + rows.append(row) + rows.sort(key=lambda row: str(row["source_row_id"])) + counts = Counter(row["status"] for row in rows) + source_total = compute.registry_builder._sum( + {"value_gbp_decimal": source.get("value_gbp_decimal", str(source["value_gbp"]))} + for measure in registry["measures"] + for source in measure["source_rows"] + ) + staged_total = compute.registry_builder._sum( + {"value_gbp_decimal": row["external_value_gbp_decimal"]} for row in rows + ) + tally = { + "source_rows": len(seen), + "staged_rows": len(rows), + "by_status": dict(sorted(counts.items())), + "source_value_gbp": sum(row["external_value_gbp"] for row in rows), + "source_value_gbp_decimal": source_total, + "staged_value_gbp_decimal": staged_total, + "computed_measure_years": len(computed_pairs), + "full_event_grid_size": len(full_pairs), + "full_event_complete": full_pairs <= computed_pairs and not inert_pairs, + "missing_measure_years": compute.grid_rows(full_pairs - computed_pairs), + "registry_sha256": registry_sha256, + } + if inert_pairs: + tally["inert_measure_years"] = compute.grid_rows(inert_pairs) + if tally["source_rows"] != tally["staged_rows"]: + raise ValueError( + "staging inventory does not preserve the source-row accounting identity" + ) + if source_total != staged_total: + raise ValueError("staging does not preserve the exact source GBP total") + return rows, tally + + +def main(argv: list[str] | None = None) -> int: + ap = argparse.ArgumentParser(description=__doc__) + ap.add_argument("--event", required=True) + ap.add_argument("--registry", type=Path) + ap.add_argument("--artifact-dir", type=Path) + ap.add_argument("--output", type=Path) + args = ap.parse_args(argv) + default_registry, default_artifacts = compute.event_paths(args.event) + registry_path = args.registry or default_registry + artifact_dir = args.artifact_dir or default_artifacts + payload = registry_path.read_bytes() + registry_sha256 = fiscal.hashlib.sha256(payload).hexdigest() + manifest_path = artifact_dir / "RUN_MANIFEST.json" + manifest = ( + json.loads(manifest_path.read_bytes()) if manifest_path.exists() else None + ) + registry = json.loads(payload) + compute.validate_event_identity(registry, args.event) + compute.registry_builder.validate_registry(registry) + rows, tally = stage_event( + registry, manifest, artifact_dir=artifact_dir, registry_sha256=registry_sha256 + ) + compute.verify_registry_identity(registry_path, registry_sha256) + output = args.output or artifact_dir / "STAGED.jsonl" + output.parent.mkdir(parents=True, exist_ok=True) + staged_payload = b"".join( + (json.dumps(row, sort_keys=True, allow_nan=False) + "\n").encode() + for row in rows + ) + fiscal.atomic_write_bytes(output, staged_payload) + fiscal.atomic_write_bytes( + artifact_dir / "STAGING_MANIFEST.json", + compute.canonical_bytes( + { + **tally, + "event": args.event, + "staged_path": fiscal.relative_to_root(output), + "staged_sha256": fiscal.hashlib.sha256(staged_payload).hexdigest(), + } + ), + ) + print(json.dumps(tally, indent=1, sort_keys=True)) + return 0 + + +if __name__ == "__main__": + sys.exit(main()) diff --git a/pipeline/uk_engine_registry.py b/pipeline/uk_engine_registry.py new file mode 100644 index 00000000..625d4290 --- /dev/null +++ b/pipeline/uk_engine_registry.py @@ -0,0 +1,55 @@ +"""Pinned UK engine introspection shared by fiscal-event registry builders.""" + +import importlib.metadata +import math + + +def engine_dumps(pin="2.89.2", system=None): + """(parameter path -> 2026 value, variable name -> info, year probe).""" + import policyengine_uk + from policyengine_core.parameters import Parameter, ParameterNode, ParameterScale + + installed = importlib.metadata.version("policyengine-uk") + if installed != pin: + raise SystemExit( + f"policyengine-uk {installed} installed, registry pinned to {pin}" + ) + if system is None: + system = policyengine_uk.CountryTaxBenefitSystem() + params = {} + + def leaf(node, d="2026-06-01"): + try: + v = node(d) + except Exception: # noqa: BLE001 - preserve AB2025's missing-value probe + return None + if isinstance(v, float) and math.isinf(v): + return "inf" + if isinstance(v, float) and math.isnan(v): + return None + return v if isinstance(v, (int, float, str, bool)) else type(v).__name__ + + def walk(node, prefix=""): + if isinstance(node, ParameterScale): + for i, b in enumerate(node.brackets): + for attr in ("threshold", "rate", "amount"): + p = getattr(b, attr, None) + if p is not None: + params[f"{prefix}[{i}].{attr}"] = leaf(p) + return + if isinstance(node, Parameter): + params[prefix] = leaf(node) + return + if isinstance(node, ParameterNode): + for k in node.children: + walk(node.children[k], f"{prefix}.{k}" if prefix else k) + + walk(system.parameters) + variables = { + n: { + "entity": v.entity.key, + "doc": (v.documentation or v.label or "")[:160], + } + for n, v in system.variables.items() + } + return params, variables diff --git a/results/uk/events/ACCOUNTING.md b/results/uk/events/ACCOUNTING.md new file mode 100644 index 00000000..4067548f --- /dev/null +++ b/results/uk/events/ACCOUNTING.md @@ -0,0 +1,42 @@ +Whole-measure counts classify each measure once. Source-row classes independently classify each harvested head/FY cell once; a household measure can contain outside-scope rows. GBP below is by source-row class. + +| Event | Whole measures | Expressible | Partial | Not expressible | Outside scope | Source rows | +|---|---:|---:|---:|---:|---:|---:| +| Autumn Budget 2024 | 74 | 0 | 5 | 43 | 26 | 1134 | +| Autumn Statement 2023 | 77 | 0 | 4 | 35 | 38 | 1116 | +| Spring Budget 2024 | 49 | 0 | 3 | 26 | 20 | 816 | +| Spring Statement 2025 | 32 | 0 | 2 | 17 | 13 | 498 | +| Spring Budget 2023 | 89 | 0 | 2 | 39 | 48 | 1020 | +| **All events** | 321 | 0 | 16 | 160 | 145 | 4584 | + +| Event | Row class | Rows | Signed GBP (exact) | Absolute GBP (exact) | +|---|---|---:|---:|---:| +| Autumn Budget 2024 | `partial` | 60 | 148278589752.7765537585 | 152288337429.1413299085 | +| Autumn Budget 2024 | `not_expressible` | 438 | 42162693475.67742453810 | 71094265972.65404016440 | +| Autumn Budget 2024 | `out_of_household_scope` | 636 | -380605978576.4460772627272 | 477285058784.8563589679028 | +| Autumn Statement 2023 | `partial` | 84 | -55217430907.2756770960 | 65981700168.4486404040 | +| Autumn Statement 2023 | `not_expressible` | 318 | 15971168071.307040306245982 | 21286066210.258327469254018 | +| Autumn Statement 2023 | `out_of_household_scope` | 714 | -67493338569.05955833511087976 | 99222627549.85242051201087976 | +| Spring Budget 2024 | `partial` | 48 | -51929613884.578753403 | 58200990442.328215003 | +| Spring Budget 2024 | `not_expressible` | 276 | 9152381577.7088104666672 | 28291135439.2031551041672 | +| Spring Budget 2024 | `out_of_household_scope` | 492 | -1254963808.40385210849748 | 25416225856.97994206409948 | +| Spring Statement 2025 | `partial` | 18 | 2364990886.3596126 | 13030710886.3596126 | +| Spring Statement 2025 | `not_expressible` | 156 | 13905803182.72034823285452 | 22174211058.30566841825452 | +| Spring Statement 2025 | `out_of_household_scope` | 324 | -10695514936.054166761393 | 39773717081.089675232647 | +| Spring Budget 2023 | `partial` | 18 | -2013792939.418244905 | 2013792939.418244905 | +| Spring Budget 2023 | `not_expressible` | 324 | -22201749958.141974857379284 | 40639730627.120064076713124 | +| Spring Budget 2023 | `out_of_household_scope` | 678 | -63833979218.38919178144453 | 83758999400.68278977338967 | + +| All events, by row class | Rows | Signed GBP (exact) | Absolute GBP (exact) | +|---|---:|---:|---:| +| `expressible` | 0 | 0 | 0 | +| `partial` | 228 | 41482742907.8634909545 | 291515531865.6960428205 | +| `not_expressible` | 1512 | 58990296349.271648686488418 | 183485409307.541255232788862 | +| `out_of_household_scope` | 2844 | -523883775108.35284624917308976 | 725456628673.46118655004982976 | +| **Total** | **4584** | **-423410735851.21770660818467176** | **1200457569846.69848460333869176** | + +Positive signed GBP means a gain to the Exchequer. These totals cover all harvested fiscal-year cells, all source heads, zero cells and outside-scope accounts. Absolute GBP sums each cell's magnitude. Neither total is a one-year Budget costing, executable coverage amount, or numerical agreement statistic. + +The review adds partial constructions for AS2023 LHA and Class 2 abolition and SB2023 UC childcare caps. Source identities and values are unchanged. The remaining 160 not-expressible measures split into 84 construction_pending and 76 model_or_data_gap; each event comparison and SUMMARY show that split. The earlier SEND-deficit and Scottish AME scope classification is retained. + +Verification re-read the harvested source gzip for all five events and checked rows, exact signed/absolute GBP, and the same identities within every fiscal year. See REVIEW_FIXES.json for the complete accounting blocks and validation results. diff --git a/results/uk/events/CONSTRUCTION_AUDIT.json b/results/uk/events/CONSTRUCTION_AUDIT.json new file mode 100644 index 00000000..3f8dc02d --- /dev/null +++ b/results/uk/events/CONSTRUCTION_AUDIT.json @@ -0,0 +1,444 @@ +{ + "certified_dataset": { + "artifact": "populace_uk_2023.h5", + "digest_checked_before_hdf5_open": true, + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118 + }, + "construction_limits": [ + { + "aggregate_scope": "Base-year raw input aggregates precede SDLT geography, minimum-price thresholds, annual uprating and reform aggregation. Raw row counts include capital-gains clones.", + "annual_projection": "Population extension copies the purchase flag; per-capita GDP uprating grows property values. There is no annual purchaser resampling in this path.", + "divergence_axes": [ + "construction_scope", + "head_scope", + "population_vintage" + ], + "finding": "The bundle supplies property stock and a purchase flag, but no direct main/additional purchase prices. Additional purchase price is stock multiplied by that flag. This is a transaction-price proxy; full stock is not taxed unconditionally.", + "id": "sdlt_flagged_stock_transaction_proxy", + "national_contribution": "unsized", + "variables": [ + "property_purchased", + "other_residential_property_value", + "additional_residential_property_purchased" + ] + }, + { + "annual_projection": "Both capital_gains and capital_gains_before_response are uprated by per-capita GDP. No gain-type allocation is supplied by this path.", + "divergence_axes": [ + "construction_scope", + "head_scope", + "behavioural_adjustment", + "population_vintage" + ], + "finding": "The tax formula applies the main CGT rate schedule to one pooled gains amount, with no asset-type, BADR, Investors' Relief or carried-interest branch. The bundle has one capital_gains input. The loader moves it to before_response; the default zero elasticity makes the response formula return zero.", + "id": "cgt_pooled_gain_types_and_zero_elasticity", + "national_contribution": "unsized", + "variables": [ + "capital_gains", + "capital_gains_before_response", + "capital_gains_behavioural_response", + "capital_gains_tax" + ] + } + ], + "inspection_script": { + "path": "pipeline/audit_uk_event_constructions.py", + "sha256": "ec1c6354653da622530b617f5a651c0ddde9320dda15505e4d79136981d9ea8c" + }, + "interpretation": "These observations document construction and data-flow limits. They do not establish national model errors, causal residual amounts or an explained share. No new model diagnostic is asserted.", + "method": "Engine-free source reading and HDF5 aggregate inspection; no simulation.", + "observations": { + "capital_gains_input_rows": { + "negative": 49640, + "nonfinite": 0, + "positive": 217900 + }, + "entity_rows": { + "household": 535080, + "person": 1157100 + }, + "household_aggregates": { + "capital_gains_clone_household_rows": 267540, + "other_property_nonfinite_rows": 0, + "other_property_positive_rows": 44220, + "other_property_stock_gated_by_purchase_weighted_gbp": 94692939650.8347, + "other_property_stock_weighted_gbp": 1140778698267.267, + "property_purchased_true_rows": 20080, + "property_purchased_true_weighted_households": 943619.6482388675, + "purchased_and_other_property_positive_rows": 1740, + "weighted_households": 28840551.182180054 + }, + "input_columns": { + "household": [ + "index", + "household_id", + "household_weight", + "region", + "tenure_type", + "accommodation_type", + "council_tax", + "council_tax_band", + "domestic_rates", + "rent", + "mortgage_interest_repayment", + "mortgage_capital_repayment", + "housing_service_charges", + "structural_insurance_payments", + "water_and_sewerage_charges", + "external_child_payments", + "brma", + "household_owns_tv", + "would_evade_tv_licence_fee", + "main_residential_property_purchased_is_first_home", + "property_purchased", + "owned_land", + "property_wealth", + "corporate_wealth", + "gross_financial_wealth", + "net_financial_wealth", + "main_residence_value", + "other_residential_property_value", + "non_residential_property_value", + "savings", + "num_vehicles", + "mortgage_debt", + "consumer_debt", + "has_fuel_consumption", + "food_and_non_alcoholic_beverages_consumption", + "alcohol_and_tobacco_consumption", + "clothing_and_footwear_consumption", + "housing_water_and_electricity_consumption", + "household_furnishings_consumption", + "health_consumption", + "transport_consumption", + "communication_consumption", + "recreation_consumption", + "education_consumption", + "restaurants_and_hotels_consumption", + "miscellaneous_consumption", + "petrol_spending", + "diesel_spending", + "bus_fare_spending", + "domestic_energy_consumption", + "electricity_consumption", + "gas_consumption", + "full_rate_vat_expenditure_rate", + "dfe_education_spending", + "rail_subsidy_spending", + "bus_subsidy_spending", + "rail_usage", + "household_is_spi_synthetic", + "household_is_capital_gains_clone", + "oa_code", + "lsoa_code", + "msoa_code", + "la_code_oa", + "constituency_code_oa", + "region_code_oa", + "clone_index" + ], + "person": [ + "index", + "person_id", + "person_benunit_id", + "person_household_id", + "age", + "gender", + "hours_worked", + "is_household_head", + "is_benunit_head", + "is_parent", + "marital_status", + "current_education", + "is_in_non_advanced_education", + "age_started_or_accepted_current_education_or_training", + "is_before_universal_credit_qualifying_young_person_terminal_date", + "highest_education", + "employment_status", + "employment_sector", + "sic_industry_division", + "employment_income", + "private_pension_income", + "self_employment_income", + "tax_free_savings_income", + "savings_interest_income", + "dividend_income", + "property_income", + "maintenance_income", + "miscellaneous_income", + "private_transfer_income", + "lump_sum_income", + "student_loan_repayments", + "child_benefit_reported", + "income_support_reported", + "housing_benefit_reported", + "attendance_allowance_reported", + "dla_sc_reported", + "dla_m_reported", + "iidb_reported", + "carers_allowance_reported", + "sda_reported", + "afcs_reported", + "ssmg_reported", + "pension_credit_reported", + "child_tax_credit_reported", + "working_tax_credit_reported", + "state_pension_reported", + "winter_fuel_allowance_reported", + "universal_credit_reported", + "pip_m_reported", + "pip_dl_reported", + "aa_category", + "dla_sc_category", + "dla_m_category", + "pip_m_category", + "pip_dl_category", + "jsa_contrib_reported", + "jsa_income_reported", + "esa_contrib_reported", + "esa_income_reported", + "receives_benefits_in_own_right", + "bsp_reported", + "statutory_sick_pay", + "statutory_maternity_pay", + "student_loans", + "adult_ema", + "child_ema", + "access_fund", + "education_grants", + "council_tax_benefit_reported", + "healthy_start_vouchers", + "free_school_breakfasts", + "free_school_fruit_veg", + "free_school_meals", + "maintenance_expenses", + "childcare_expenses", + "personal_pension_contributions", + "employee_pension_contributions", + "employer_pension_contributions", + "pension_contributions_via_salary_sacrifice", + "salary_sacrifice_reported", + "salary_sacrifice_asked", + "is_disabled_for_benefits", + "is_enhanced_disabled_for_benefits", + "is_severely_disabled_for_benefits", + "legacy_jobseeker_proxy", + "esa_health_condition_proxy", + "esa_support_group_proxy", + "would_claim_marriage_allowance", + "would_claim_scp", + "higher_earner_tie_break", + "attends_private_school_random_draw", + "student_loan_balance", + "a_and_e_visits", + "admitted_patient_visits", + "outpatient_visits", + "nhs_a_and_e_spending", + "nhs_admitted_patient_spending", + "nhs_outpatient_spending", + "gift_aid", + "charitable_investment_gifts", + "capital_gains", + "student_loan_plan", + "attends_private_school", + "is_higher_earner" + ] + }, + "time_period": "2023" + }, + "packages": { + "policyengine": "5.0.2", + "policyengine-core": "3.27.1", + "policyengine-uk": "2.89.2" + }, + "schema_version": 1, + "source_evidence": [ + { + "excerpts": [ + { + "end_line": 38, + "source": " def formula(household, period, parameters):\n stamp_duty = parameters(period).gov.hmrc.stamp_duty\n # Tax on main-home purchases\n price_limit = stamp_duty.residential.purchase.main.first.max\n price = household(\"main_residential_property_purchased\", period)\n residential_purchase_qualifies_as_first_buy = household(\n \"main_residential_property_purchased_is_first_home\", period\n ) & (price < price_limit)\n main_residential_purchase_tax = where(\n residential_purchase_qualifies_as_first_buy,\n stamp_duty.residential.purchase.main.first.rate.calc(price),\n stamp_duty.residential.purchase.main.subsequent.calc(price),\n )\n # Tax on second-home purchases\n second_home_price = household(\n \"additional_residential_property_purchased\", period\n )\n price = where(\n second_home_price < stamp_duty.residential.purchase.additional.min,\n 0,\n second_home_price,\n )\n additional_residential_purchase_tax = (\n stamp_duty.residential.purchase.additional.rate.calc(price)\n )\n return main_residential_purchase_tax + additional_residential_purchase_tax\n", + "start_line": 13 + } + ], + "file": "policyengine_uk/variables/gov/hmrc/sdlt_on_residential_property_transactions.py", + "sha256": "1a3b91ac5e4ff2774be55efadece9caa5d3b9c662e10cdeab74541989fc18085" + }, + { + "excerpts": [ + { + "end_line": 17, + "source": "class additional_residential_property_purchased(Variable):\n label = \"Residential property bought (additional)\"\n documentation = \"The price paid for the purchase of a residential property in the year, for use as a second home or another non-main-residence purpose. Only include the value of a single purchase.\"\n entity = Household\n definition_period = YEAR\n value_type = float\n unit = GBP\n\n def formula(household, period):\n property_purchased = household(\"property_purchased\", period)\n other_residential_property_value = household(\n \"other_residential_property_value\", period\n )\n return other_residential_property_value * property_purchased\n", + "start_line": 4 + } + ], + "file": "policyengine_uk/variables/household/consumption/additional_residential_property_purchased.py", + "sha256": "9547795632c1da3cacba2f11b8b109082e02e18c74cc35e5a726cb504507ba25" + }, + { + "excerpts": [ + { + "end_line": 18, + "source": "class property_purchased(Variable):\n label = \"All property bought this year\"\n documentation = \"Whether all property wealth was bought this year\"\n entity = Household\n definition_period = YEAR\n value_type = bool\n # Fail-safe default: a household has NOT bought all its property this year.\n # main_residential_property_purchased is computed as\n # main_residence_value * property_purchased, so a True default charges\n # every household stamp duty on its full property wealth (~\u00a3370bn of\n # phantom SDLT). Population datasets set this explicitly for the small\n # share of genuine purchasers; the household calculator and tests set\n # main_residential_property_purchased directly. False is the correct\n # neutral default for any household where it is not set.\n default_value = False\n", + "start_line": 4 + } + ], + "file": "policyengine_uk/variables/input/consumption/property/property_purchased.py", + "sha256": "fa495354ef64a2b93a695be7b15c8f038a371e4767e6bf5c1a568a91c1a72929" + }, + { + "excerpts": [ + { + "end_line": 17, + "source": "class other_residential_property_value(Variable):\n label = \"other residence value\"\n documentation = (\n \"Total value of residential property owned by the household other than \"\n \"the main residence, before any additional Universal Credit Schedule \"\n \"10 disregards within this broad asset class that are not separately \"\n \"split out in the current dataset\"\n )\n entity = Household\n definition_period = YEAR\n value_type = float\n unit = GBP\n quantity_type = STOCK\n uprating = \"gov.economic_assumptions.indices.obr.per_capita.gdp\"\n", + "start_line": 4 + } + ], + "file": "policyengine_uk/variables/input/other_residential_property_value.py", + "sha256": "1d7450e1dbf0378631485a9ce53df14021b34906c1dc89341ba45107ed4b6940" + }, + { + "excerpts": [ + { + "end_line": 16, + "source": "class stamp_duty_land_tax(Variable):\n label = \"Stamp Duty Land Tax\"\n documentation = \"Total tax liability for Stamp Duty Land Tax\"\n entity = Household\n definition_period = YEAR\n value_type = float\n unit = GBP\n reference = \"https://www.legislation.gov.uk/ukpga/2003/14/part/4\"\n defined_for = \"sdlt_liable\"\n adds = [\n \"sdlt_on_transactions\",\n \"sdlt_on_rent\",\n ]\n", + "start_line": 4 + } + ], + "file": "policyengine_uk/variables/gov/hmrc/stamp_duty_land_tax.py", + "sha256": "95c3e0d9f703a34f9f0e897fa9b66f8ef1e53d7cd27e2804fc923a88b6ee7fc8" + }, + { + "excerpts": [ + { + "end_line": 18, + "source": " def formula(household, period):\n country = household(\"country\", period)\n countries = country.possible_values\n return np.isin(\n country.decode_to_str(),\n [countries.ENGLAND.name, countries.NORTHERN_IRELAND.name],\n )\n", + "start_line": 12 + } + ], + "file": "policyengine_uk/variables/gov/hmrc/sdlt_liable.py", + "sha256": "a31c3c43f023e261562a93dd863fd3ab726dd8205a967ed57fb9a974a8d09500" + }, + { + "excerpts": [ + { + "end_line": 57, + "source": " def formula(person, period, parameters):\n hmrc = parameters(period).gov.hmrc\n cgt = hmrc.cgt\n it = hmrc.income_tax\n\n personal_pension_band_extension = min_(\n person(\"personal_pension_contributions\", period),\n person(\"pension_contributions_relief\", period),\n )\n basic_rate_band_extension = (\n person(\"gift_aid_grossed_up\", period) + personal_pension_band_extension\n )\n allowances_for_cgt_income = max_(\n 0,\n person(\"allowances\", period)\n - person(\"gift_aid\", period)\n - personal_pension_band_extension,\n )\n taxable_income = max_(\n 0,\n person(\"adjusted_net_income\", period) - allowances_for_cgt_income,\n )\n gains = max_(0, person(\"capital_gains\", period))\n aea = cgt.annual_exempt_amount\n gains_less_aea = max_(0, gains - aea)\n basic_rate_limit = it.rates.uk.thresholds[1] + basic_rate_band_extension\n remaining_basic_rate_band = max_(basic_rate_limit - taxable_income, 0)\n\n basic_rate_applicable_cg = min_(gains_less_aea, remaining_basic_rate_band)\n higher_and_add_rate_applicable_cg = max_(\n gains_less_aea - remaining_basic_rate_band, 0\n )\n higher_rate_limit = it.rates.uk.thresholds[2] + basic_rate_band_extension\n higher_rate_applicable_cg = min_(\n higher_and_add_rate_applicable_cg,\n higher_rate_limit - basic_rate_limit,\n )\n add_rate_applicable_cg = max_(\n higher_and_add_rate_applicable_cg - higher_rate_applicable_cg, 0\n )\n\n basic_rate_tax = basic_rate_applicable_cg * cgt.basic_rate\n higher_rate_tax = higher_rate_applicable_cg * cgt.higher_rate\n add_rate_tax = add_rate_applicable_cg * cgt.additional_rate\n\n return basic_rate_tax + higher_rate_tax + add_rate_tax\n", + "start_line": 12 + } + ], + "file": "policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py", + "sha256": "943c3269a89c74a6470451b5c41fb4863d419e3087a7bc330d79ff79e440a3be" + }, + { + "excerpts": [ + { + "end_line": 15, + "source": "class capital_gains(Variable):\n label = \"capital gains\"\n entity = Person\n definition_period = YEAR\n value_type = float\n unit = GBP\n adds = [\n \"capital_gains_before_response\",\n \"capital_gains_behavioural_response\",\n ]\n", + "start_line": 6 + } + ], + "file": "policyengine_uk/variables/household/income/capital_gains.py", + "sha256": "82f6c2eb6e673e5e71d23f09e2ca6083159c4761f7c4105e510802a7380988be" + }, + { + "excerpts": [ + { + "end_line": 28, + "source": " def formula(person, period, parameters):\n simulation = person.simulation\n if simulation.baseline is None:\n return 0\n\n if parameters(period).gov.simulation.capital_gains_responses.elasticity == 0:\n return 0\n\n capital_gains = person(\"capital_gains_before_response\", period)\n tax_rate_change = person(\"relative_capital_gains_mtr_change\", period)\n elasticity = person(\"capital_gains_elasticity\", period)\n\n # Calculate response using log differences\n response_factor = np.exp(elasticity * tax_rate_change) - 1\n response = capital_gains * response_factor\n\n return response\n", + "start_line": 12 + } + ], + "file": "policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_behavioural_response.py", + "sha256": "1951ab7811e9e22eeb3c3994af6815c353ba2e4ce1c278c8811050b3e59ca272" + }, + { + "excerpts": [ + { + "end_line": 6, + "source": "description: Elasticity of capital gains with respect to the capital gains marginal tax rate.\nvalues:\n 2000-01-01: 0\nmetadata:\n unit: /1\n label: Capital gains elasticity\n", + "start_line": 1 + } + ], + "file": "policyengine_uk/parameters/gov/simulation/capital_gains_responses/elasticity.yaml", + "sha256": "78c09558521f7802d9f7b536d51490f2858b0828d04dffbd73d651117a12f965" + }, + { + "excerpts": [ + { + "end_line": 208, + "source": " self.move_values(\"capital_gains\", \"capital_gains_before_response\")\n self.move_values(\"employment_income\", \"employment_income_before_lsr\")\n self.move_values(\n \"employee_pension_contributions\",\n \"employee_pension_contributions_reported\",\n )\n\n self.input_variables = self.get_known_variables()\n\n if scenario is not None:\n self.baseline = Simulation(\n scenario=None,\n situation=situation,\n dataset=dataset,\n trace=trace,\n )\n else:\n self.baseline = self.clone()\n", + "start_line": 191 + }, + { + "end_line": 455, + "source": " if variable not in self.tax_benefit_system.variables:\n continue\n self.set_input(variable, time_period, data[variable][time_period])\n\n # Now convert to the new UKSingleYearDataset\n self.input_variables = self.get_known_variables()\n self.dataset = dataset\n dataset = UKSingleYearDataset.from_simulation(\n self, fiscal_year=first_time_period\n )\n multi_year_dataset = extend_single_year_dataset(\n dataset, self.tax_benefit_system.parameters\n )\n\n self.build_from_multi_year_dataset(multi_year_dataset)\n self.dataset = multi_year_dataset\n", + "start_line": 440 + }, + { + "end_line": 501, + "source": " # Load variable values for all years\n for year in dataset.years:\n for table in dataset[year].tables:\n for variable in table.columns:\n if variable not in self.tax_benefit_system.variables:\n continue\n self.set_input(variable, year, table[variable])\n", + "start_line": 495 + }, + { + "end_line": 563, + "source": " def move_values(self, variable_donor: str, variable_target: str) -> None:\n \"\"\"Move values from one variable to another across all branches.\n\n Used for behavioral response modeling where original values need\n to be preserved.\n\n Args:\n variable_donor: Variable to move values from\n variable_target: Variable to move values to\n \"\"\"\n for simulation in list(self.branches.values()) + [self]:\n holder = simulation.get_holder(variable_donor)\n for known_period in holder.get_known_periods():\n array = holder.get_array(known_period)\n simulation.set_input(variable_target, known_period, array)\n holder.delete_arrays(known_period)\n", + "start_line": 548 + } + ], + "file": "policyengine_uk/simulation.py", + "sha256": "748bb7503f338d876023034263a790c34b8c0059a52e3e620fc3640e9e4b6b4c" + }, + { + "excerpts": [ + { + "end_line": 174, + "source": " def from_simulation(simulation: \"Microsimulation\", fiscal_year: int = 2025):\n entity_dfs = {}\n\n for entity in [\"person\", \"benunit\", \"household\"]:\n input_variables = [\n variable\n for variable in simulation.input_variables\n if simulation.tax_benefit_system.variables[variable].entity.key\n == entity\n ]\n if len(input_variables) == 0:\n entity_dfs[entity] = pd.DataFrame()\n else:\n entity_dfs[entity] = simulation.calculate_dataframe(\n input_variables, period=fiscal_year\n )\n\n return UKSingleYearDataset(\n person=entity_dfs[\"person\"],\n benunit=entity_dfs[\"benunit\"],\n household=entity_dfs[\"household\"],\n fiscal_year=fiscal_year,\n", + "start_line": 153 + } + ], + "file": "policyengine_uk/data/dataset_schema.py", + "sha256": "8593cbc1a1797c5290d63a2d8f237bc39a35172395bab530373cc67073f01cb7" + }, + { + "excerpts": [ + { + "end_line": 52, + "source": "def extend_single_year_dataset(\n dataset: UKSingleYearDataset,\n tax_benefit_system_parameters: ParameterNode,\n end_year: int = 2030,\n) -> UKMultiYearDataset:\n # Extend years and uprate\n start_year = int(dataset.time_period)\n datasets = [dataset]\n for year in range(start_year, end_year + 1):\n next_year = dataset.copy()\n next_year.time_period = str(year)\n datasets.append(next_year)\n multi_year_dataset = UKMultiYearDataset(datasets=datasets)\n return apply_uprating(\n multi_year_dataset,\n tax_benefit_system_parameters=tax_benefit_system_parameters,\n copy=False,\n )\n", + "start_line": 35 + }, + { + "end_line": 112, + "source": "def apply_single_year_uprating(\n current_year: UKSingleYearDataset,\n previous_year: UKSingleYearDataset,\n parameters: ParameterNode,\n):\n # Apply uprating to a single year dataset.\n\n # First, apply standard variable-YoY growth based uprating.\n\n with open(Path(__file__).parent / \"uprating_indices.yaml\", \"r\") as f:\n uprating = yaml.safe_load(f)\n for index_name, variables in uprating.items():\n index_rel_change = parameters.get_child(index_name)(current_year.time_period)\n for variable in variables:\n for table_name, df in zip(current_year.table_names, current_year.tables):\n if variable in df.columns:\n prev_year_value = getattr(previous_year, table_name)[variable]\n current_year_value = prev_year_value * (1 + index_rel_change)\n getattr(current_year, table_name)[variable] = current_year_value\n\n # Next, apply custom uprating.\n\n # Council Tax is uprated by OBR forecasts/outturns by country.\n\n current_year = uprate_council_tax(current_year, previous_year, parameters)\n\n # Rent is uprated by OBR forecasts/outturns by region.\n\n current_year = uprate_rent(current_year, previous_year, parameters)\n\n current_year = uprate_student_loan_plans(current_year, previous_year, parameters)\n\n current_year.validate()\n", + "start_line": 80 + } + ], + "file": "policyengine_uk/data/economic_assumptions.py", + "sha256": "5f962cd694e2bdfd389d3ec57dfbdb0dacb4f2b63f10597e4570d2735354d240" + }, + { + "excerpts": [ + { + "end_line": 76, + "source": "gov.economic_assumptions.yoy_growth.obr.per_capita.gdp:\n- capital_gains\n- capital_gains_before_response\n- corporate_wealth\n- dividend_income\n- gross_financial_wealth\n- lump_sum_income\n- main_residence_value\n- maintenance_income\n- miscellaneous_income\n- mortgage_capital_repayment\n- net_financial_wealth\n- non_residential_property_value\n- other_investment_income\n- other_residential_property_value\n- owned_land\n- pension_income\n- private_transfer_income\n- property_income\n", + "start_line": 58 + } + ], + "file": "policyengine_uk/data/uprating_indices.yaml", + "sha256": "8a93659cab30f5039f54d669a1be80dff103aa314d80fa2b9b2efbf77852dfb5" + }, + { + "excerpts": [ + { + "end_line": 330, + "source": "def managed_microsimulation(\n *,\n dataset: Optional[str] = None,\n allow_unmanaged: bool = False,\n **kwargs,\n):\n \"\"\"Construct a country-package Microsimulation pinned to this bundle.\n\n By default this enforces the dataset selection from the bundled\n ``policyengine.py`` release manifest. Arbitrary dataset URIs require\n ``allow_unmanaged=True``.\n \"\"\"\n\n from policyengine_uk import Microsimulation\n\n if \"dataset\" in kwargs:\n raise ValueError(\n \"Pass `dataset=` directly to managed_microsimulation, not through \"\n \"**kwargs, so policyengine.py can enforce the release bundle.\"\n )\n\n dataset_uri = resolve_managed_dataset_reference(\n \"uk\",\n dataset,\n allow_unmanaged=allow_unmanaged,\n )\n dataset_source = resolve_local_managed_dataset_source(\n \"uk\",\n dataset_uri,\n allow_local_mirror=not (\n allow_unmanaged and dataset is not None and \"://\" in dataset\n ),\n )\n runtime_dataset_source = materialize_dataset_source(dataset_source)\n runtime_dataset = runtime_dataset_source\n if isinstance(runtime_dataset_source, str) and \"://\" not in runtime_dataset_source:\n from policyengine_uk.data.dataset_schema import (\n UKMultiYearDataset,\n UKSingleYearDataset,\n )\n\n if UKMultiYearDataset.validate_file_path(runtime_dataset_source, False):\n runtime_dataset = UKMultiYearDataset(runtime_dataset_source)\n elif UKSingleYearDataset.validate_file_path(runtime_dataset_source, False):\n runtime_dataset = UKSingleYearDataset(runtime_dataset_source)\n microsim = Microsimulation(dataset=runtime_dataset, **kwargs)\n microsim.policyengine_bundle = _managed_release_bundle(\n dataset_uri,\n runtime_dataset_source,\n )\n return microsim\n", + "start_line": 280 + } + ], + "file": "policyengine/tax_benefit_models/uk/model.py", + "sha256": "5d6336cf9f55504af24c24137ba6495d0095764db124461bb148e848e319eb09" + } + ] +} diff --git a/results/uk/events/DETERMINISM_CURRENT_REGISTRY.json b/results/uk/events/DETERMINISM_CURRENT_REGISTRY.json new file mode 100644 index 00000000..ee018b54 --- /dev/null +++ b/results/uk/events/DETERMINISM_CURRENT_REGISTRY.json @@ -0,0 +1,489 @@ +{ + "all_returned_file_hashes_verified": true, + "artifact_sha256": "4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9", + "artifact_size_bytes": 2321, + "byte_identical_to_historic": false, + "compared_historic_artifact": { + "path": "results/uk/events/determinism/private_school_vat_2026_registry_77b9087c.json", + "sha256": "48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931" + }, + "computed_measure_years": 1, + "download_directory": ".venv-replay-checks/modal-downloads/repeat3/.venv-replay-checks/modal/ab24/repeat3", + "event": "autumn_budget_2024", + "execution": "Fresh certified baseline and alternate; --resume was not used.", + "field_differences_vs_historic": [ + { + "current": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "field": "registry_sha256", + "historic": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b" + } + ], + "frozen_artifact_copy": { + "path": "results/uk/events/determinism/private_school_vat_2026_registry_89784d34.json", + "sha256": "4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9", + "size_bytes": 2321 + }, + "full_event_complete": false, + "full_event_confirmation": null, + "full_event_grid_size": 30, + "head_effects": { + "private_school_vat": 1292278978.386702 + }, + "input_manifest": { + "artifact_digest_validation": "remote hash before engine import, plus existing managed-loader pre/post simulation checks", + "certified_bundle": { + "artifact": "populace_uk_2023.h5", + "compatible_model_packages": [ + { + "name": "policyengine-uk", + "specifier": "==2.89.2" + } + ], + "engine_constraint_note": "The bundle DECLARES policyengine-uk ==2.89.2. 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A counterpart computed on a different bundle is not comparable to them." + }, + "event": "autumn_budget_2024", + "files": [ + { + "kind": "input", + "path": ".cache/huggingface/hub/datasets--policyengine--populace-uk-private/refs/populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "sha256": "b8b4ba75f161356d008100520edb82c807ff8851e9ac301320faa9a63a8d967e", + "size_bytes": 40 + }, + { + "kind": "certified_artifact", + "path": ".cache/huggingface/hub/datasets--policyengine--populace-uk-private/snapshots/a75a9a831d6b07aaffbd09713f2a1124f5c0f08f/populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118 + }, + { + "kind": "input", + "path": "data/uk/certified_bundle.json", + "sha256": "bbc174c96fb95781c3c2d49a988941a44b13df66c81134c874a62645605856b6", + "size_bytes": 1379 + }, + { + "kind": "input", + "path": "data/uk/events/autumn_budget_2024_measures.json", + "sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b", + "size_bytes": 1455504 + }, + { + "kind": "input", + "path": "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json", + "sha256": "1a270155643267ee704bf8737a8f67871c7c71890e99e62b48d31bb51dc25354", + "size_bytes": 6010 + }, + { + "kind": "input", + "path": "docs/uk_replay/requirements.txt", + "sha256": "450e64b173b66333027ac36e056e19928d23df1cbe2690e462bab09b31ddff9d", + "size_bytes": 1818 + }, + { + "kind": "input", + "path": "pipeline/build_uk_event_registry.py", + "sha256": "405be16641ddc09a712a05de2eb6a3ca1a8e9f45089486f451ec5e797b556b96", + "size_bytes": 40304 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_ab2025.py", + "sha256": "217b40300022ec9dfb7dd5ff8e60177a9819e1dbb37a195cb645cd16a98beb88", + "size_bytes": 37506 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_event.py", + "sha256": "f77570b5acafb6dad46e58674ff6f931364db6b88d82a7008e30ecb84471fda1", + "size_bytes": 25265 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_obr_costings.py", + "sha256": "2bc340fea586d8773d35693950130fe86557a0a9774f0ef385ad1ee563472fb3", + "size_bytes": 128823 + }, + { + "kind": "input", + "path": "pipeline/modal_uk_event.py", + "sha256": "c2c84e3cc6780d4fe5480904100336ea5a88b8c38eb11c38339df27641a41d54", + "size_bytes": 25695 + }, + { + "kind": "input", + "path": "pipeline/uk_engine_registry.py", + "sha256": "dc86aa9913423cbf4301219557b7abce19f3460e9bc6a1b4d373654a410399c2", + "size_bytes": 1925 + }, + { + "kind": "input", + "path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "size_bytes": 609965 + }, + { + "kind": "input", + "path": "sources/uk_replay/source.json", + "sha256": "b6b7a64fb4dcfe074ed7df7e0426fb85349fb7501753b6f177e6c69f76f7e659", + "size_bytes": 1753 + } + ], + "hf_commit": "a75a9a831d6b07aaffbd09713f2a1124f5c0f08f", + "resource_limits": { + "block_network": true, + "cpu": 2, + "max_containers": 1, + "max_inputs": 1, + "memory_mib": 32768, + "timeout_seconds": 3600, + "workers": 1 + }, + "schema_version": 1 + }, + "measure_total_gbp": 1292278978.386702, + "receipt": { + "elapsed_seconds": 237.268073717, + "files": { + ".venv-replay-checks/modal/ab24/repeat2/RUN_LOG.json": "fdec6b275087cf8f4d978c98fd2fc1e9fe24800a55104746685192f8462860d7", + ".venv-replay-checks/modal/ab24/repeat2/RUN_MANIFEST.json": "75480f99817d413706482302bebe93e4a792edbeca816aea552c978e0a45161a", + ".venv-replay-checks/modal/ab24/repeat2/RUN_PROGRESS_2026.json": "6dad167b3d3ddea9c739505733513b352d9b636f2c66ae7509e06f4c9bc76d20", + ".venv-replay-checks/modal/ab24/repeat2/autumn_budget_2024__private_school_vat_20pct_2026.json": "48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931" + }, + "input_manifest_sha256": "f608f3dbf4f3bb53c3e66847a96a225557d0efd80a0eebc11b355de64bd24130", + "request": { + "event": "autumn_budget_2024", + "measures": [ + "autumn_budget_2024__private_school_vat_20pct" + ], + "output_dir": ".venv-replay-checks/modal/ab24/repeat2", + "preflight_only": false, + "schema_version": 1, + "workers": 1, + "years": [ + 2026 + ] + }, + "request_sha256": "700c34ca9647580be04d8210b4fb865cd0c91668c8aba41944329f016ba7ee12", + "runner": "Modal offline Linux; unchanged generic replay CLI", + "runtime": { + "block_network": true, + "installed_packages": { + "annotated-types": "0.8.0", + "anyio": "4.15.1", + "asttokens": "3.0.2", + "attrs": "26.1.0", + "blosc2": "4.14.1", + "certifi": "2026.7.22", + "cffi": "2.1.1", + "charset-normalizer": "3.5.2", + "click": "8.5.0", + "cryptography": "50.0.2", + "decorator": "5.3.1", + "diskcache": "5.6.3", + "dpath": "2.2.0", + "executing": "2.2.1", + "filelock": "4.0.12", + "fsspec": "2026.9.0", + "google-api-core": "2.42.0", + "google-auth": "2.61.0", + "google-cloud-core": "2.8.0", + "google-cloud-storage": "3.17.0", + "google-crc32c": "1.9.0", + "google-resumable-media": "2.11.0", + "googleapis-common-protos": "1.75.5", + "h11": "0.16.0", + "h2": "4.4.1", + "h5py": "3.16.0", + "hf-xet": "1.7.0", + "hpack": "4.2.0", + "httpcore": "1.0.9", + "httpcore2": "2.13.1", + "httpx": "0.28.1", + "httpx2": "2.13.1", + "huggingface-hub": "2.2.0", + "hyperframe": "6.1.0", + "hypothesis": "6.168.5", + "idna": "3.20", + "iniconfig": "2.3.1", + "ipython": "8.39.0", + "jedi": "0.20.0", + "jinja2": "3.1.6", + "jsonpickle": "4.1.3", + "jsonschema": "4.26.0", + "jsonschema-specifications": "2025.9.1", + "markdown-it-py": "4.2.0", + "markupsafe": "3.0.4", + "matplotlib-inline": "0.2.2", + "mdurl": "0.1.2", + "microdf-python": "1.3.10", + "msgpack": "1.2.3", + "ndindex": "1.10.1", + "networkx": "3.7", + "numexpr": "2.14.2", + "numpy": "2.5.3", + "opentelemetry-api": "1.45.1", + "packaging": "26.3", + "pandas": "3.0.6", + "parso": "0.8.7", + "pexpect": "4.9.0", + "plotly": "5.24.1", + "pluggy": "1.6.0", + "policyengine": "5.0.2", + "policyengine-core": "3.27.1", + "policyengine-uk": "2.89.2", + "prompt-toolkit": "3.0.53", + "proto-plus": "1.29.0", + "protobuf": "7.36.2", + "psutil": "6.1.1", + "ptyprocess": "0.7.0", + "pure-eval": "0.2.4", + "py-cpuinfo": "9.0.0", + "pyasn1": "0.6.4", + "pyasn1-modules": "0.4.2", + "pycparser": "3.11", + "pydantic": "2.14.0", + "pydantic-core": "2.50.0", + "pygments": "2.21.0", + "pypdf": "6.20.0", + "pytest": "8.4.2", + "python-dateutil": "2.9.0.post0", + "pyvis": "0.3.2", + "pyyaml": "6.0.3", + "referencing": "0.37.0", + "requests": "2.34.2", + "rich": "15.0.0", + "rpds-py": "2026.9.1", + "ruff": "0.16.10", + "six": "1.17.0", + "sortedcontainers": "2.4.0", + "stack-data": "0.6.3", + "standard-imghdr": "3.13.0", + "tables": "3.11.1", + "tenacity": "9.2.1", + "threadpoolctl": "3.7.0", + "tqdm": "4.70.1", + "traitlets": "5.16.1", + "truststore": "0.10.4", + "typing-extensions": "4.16.0", + "typing-inspection": "0.4.4", + "urllib3": "2.8.0", + "wcwidth": "0.9.2", + "wheel": "0.48.0" + }, + "machine": "x86_64", + "packaged_bundle_manifest_sha256": "255dbb893f455d078a6bcece87399f0a22478f56bc4c6e526b758c4fd5b4db24", + "platform": "Linux-4.19.0-gvisor-x86_64-with-glibc2.36", + "python": "3.12.13", + "workers": 1 + }, + "schema_version": 1 + }, + "receipt_sha256": "3463c9053421f99660f52b4e8e4178d610007b6c3073b63045e7f45205c537c4", + "run_id": "modal_repeat_2", + "run_log": { + "runner": "local managed simulation; one live simulation per process", + "timings": [ + { + "performance": { + "cleanup_seconds": 0.969185754999998, + "end_rss_bytes": 17025396736, + "peak_rss_bytes": 19009245184, + "rss_after_gc_bytes": 2146185216, + "rss_after_gc_method": "psutil_process_rss", + "rss_method": "psutil_process_rss", + "start_rss_bytes": 342110208, + "wall_seconds": 81.810588804 + }, + "seconds": 82.78241082900001, + "world": "certified_baseline", + "year": 2026 + }, + { + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "seconds": 134.181459868, + "year": 2026 + } + ], + "wall_seconds": 230.848775173, + "workers": 1 + }, + "run_manifest": { + "artifact_grid": [ + { + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "year": 2026 + } + ], + "artifacts": { + ".venv-replay-checks/modal/ab24/repeat2/autumn_budget_2024__private_school_vat_20pct_2026.json": "48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931" + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "engine_version": "2.89.2", + "event": "autumn_budget_2024", + "full_event_complete": false, + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "registry_path": "data/uk/events/autumn_budget_2024_measures.json", + "registry_sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b", + "requested_grid": [ + { + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "year": 2026 + } + ], + "requested_measures": [ + "autumn_budget_2024__private_school_vat_20pct" + ], + "requested_years": [ + 2026 + ] + }, + "verification": { + "all_output_hashes_match": true, + "byte_comparison": true, + "initial_hash_match": true, + "input_manifest_hash_match": true, + "raw_heads_and_literal_orientation_verified": true, + "registry_hash_match": true, + "request_hash_match": true + } + } + ], + "schema_version": 1, + "scope": "Observed byte determinism for two actual, fresh remote reruns of one measure-year pair on the certified bundle; broader pair and event coverage remains separate.", + "year": 2026 +} diff --git a/results/uk/events/LEGACY_VERIFICATION.json b/results/uk/events/LEGACY_VERIFICATION.json new file mode 100644 index 00000000..2a147d86 --- /dev/null +++ b/results/uk/events/LEGACY_VERIFICATION.json @@ -0,0 +1,15 @@ +{ + "dry_run_stdout_sha256": "373698e28b6b45b0ee1e3593cb932d8b2ead12be6f6c07f28ee1b6129f49d830", + "staging_before_and_after_sha256": "9d5c4657e35e3dc30ad97f75541130bfbe7be8a6245b0ef00ba758e98c816881", + "staged_rows": 1008, + "base_commit": "99f1cc1", + "ab2025_unchanged_artifact_count": 205, + "fixtures": [ + "tests/fixtures/uk_replay_ab2025_hashes.json", + "tests/fixtures/uk_replay_ab2025_dry_run.txt" + ], + "staging_database_logical_content_hash": "ac4c0ffbc71bac27c9fb73cebd768bf4c38a5a0661bdfeb3bf4e5fb016cdaf7c", + "method": "Executed original source read from base commit and refactored source with identical registry/artifact/database inputs; dry-run uses the same engine-unavailable stub to isolate construction planning.", + "pinned_engine_dry_run_stdout_sha256": "4983b37b1ae6c9c098c2f8cb1dcda3cb452c9868815e2ecff39a3dfd467ce7ac", + "engine_guard_verified": "policyengine-uk 2.89.2, policyengine-core 3.27.1; both originals and refactored defaults use the same live pinned-parameter resolver" +} diff --git a/results/uk/events/MODAL_PREFLIGHT.json b/results/uk/events/MODAL_PREFLIGHT.json new file mode 100644 index 00000000..c7e01ed7 --- /dev/null +++ b/results/uk/events/MODAL_PREFLIGHT.json @@ -0,0 +1,29 @@ +{ + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "computed": false, + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "engine_version": "2.89.2", + "event": "autumn_budget_2024", + "input_manifest_sha256": "f608f3dbf4f3bb53c3e66847a96a225557d0efd80a0eebc11b355de64bd24130", + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "registry_sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b", + "release_bundle": { + "bundle_id": "uk-5.0.2", + "certified_by": "policyengine.py bundle certification", + "certified_data_artifact_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "certified_data_build_id": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "compatibility_basis": "built_with_model_package", + "country_id": "uk", + "data_build_fingerprint": null, + "data_build_model_git_sha": null, + "data_build_model_version": "2.89.2", + "data_package": "populace-data", + "data_version": "0.1.0", + "default_dataset": "populace_uk_2023", + "default_dataset_uri": "hf://policyengine/populace-uk-private/populace_uk_2023.h5@populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "model_package": "policyengine-uk", + "model_version": "2.89.2", + "policyengine_version": "5.0.2" + } +} diff --git a/results/uk/events/MODAL_PREFLIGHT_RECEIPT.json b/results/uk/events/MODAL_PREFLIGHT_RECEIPT.json new file mode 100644 index 00000000..b1cbd1ad --- /dev/null +++ b/results/uk/events/MODAL_PREFLIGHT_RECEIPT.json @@ -0,0 +1,130 @@ +{ + "elapsed_seconds": 17.306637147, + "files": { + ".venv-replay-checks/modal/ab24/preflight3/PREFLIGHT.json": "e441f920c4da73c62a20956ae8771cc495514d23bb671aebbc4171186b9a7b6d" + }, + "input_manifest_sha256": "f608f3dbf4f3bb53c3e66847a96a225557d0efd80a0eebc11b355de64bd24130", + "request": { + "event": "autumn_budget_2024", + "measures": [], + "output_dir": ".venv-replay-checks/modal/ab24/preflight3", + "preflight_only": true, + "schema_version": 1, + "workers": 1, + "years": [] + }, + "request_sha256": "8677ac7a8bcb0e318e3bbcf3d3811a55c9523faa038b48d97165ea213c45e500", + "runner": "Modal offline Linux; unchanged generic replay CLI", + "runtime": { + "block_network": true, + "installed_packages": { + "annotated-types": "0.8.0", + "anyio": "4.15.1", + "asttokens": "3.0.2", + "attrs": "26.1.0", + "blosc2": "4.14.1", + "certifi": "2026.7.22", + "cffi": "2.1.1", + "charset-normalizer": "3.5.2", + "click": "8.5.0", + "cryptography": "50.0.2", + "decorator": "5.3.1", + "diskcache": "5.6.3", + "dpath": "2.2.0", + "executing": "2.2.1", + "filelock": "4.0.12", + "fsspec": "2026.9.0", + "google-api-core": "2.42.0", + "google-auth": "2.61.0", + "google-cloud-core": "2.8.0", + "google-cloud-storage": "3.17.0", + "google-crc32c": "1.9.0", + "google-resumable-media": "2.11.0", + "googleapis-common-protos": "1.75.5", + "h11": "0.16.0", + "h2": "4.4.1", + "h5py": "3.16.0", + "hf-xet": "1.7.0", + "hpack": "4.2.0", + "httpcore": "1.0.9", + "httpcore2": "2.13.1", + "httpx": "0.28.1", + "httpx2": "2.13.1", + "huggingface-hub": "2.2.0", + "hyperframe": "6.1.0", + "hypothesis": "6.168.5", + "idna": "3.20", + "iniconfig": "2.3.1", + "ipython": "8.39.0", + "jedi": "0.20.0", + "jinja2": "3.1.6", + "jsonpickle": "4.1.3", + "jsonschema": "4.26.0", + "jsonschema-specifications": "2025.9.1", + "markdown-it-py": "4.2.0", + "markupsafe": "3.0.4", + "matplotlib-inline": "0.2.2", + "mdurl": "0.1.2", + "microdf-python": "1.3.10", + "msgpack": "1.2.3", + "ndindex": "1.10.1", + "networkx": "3.7", + "numexpr": "2.14.2", + "numpy": "2.5.3", + "opentelemetry-api": "1.45.1", + "packaging": "26.3", + "pandas": "3.0.6", + "parso": "0.8.7", + "pexpect": "4.9.0", + "plotly": "5.24.1", + "pluggy": "1.6.0", + "policyengine": "5.0.2", + "policyengine-core": "3.27.1", + "policyengine-uk": "2.89.2", + "prompt-toolkit": "3.0.53", + "proto-plus": "1.29.0", + "protobuf": "7.36.2", + "psutil": "6.1.1", + "ptyprocess": "0.7.0", + "pure-eval": "0.2.4", + "py-cpuinfo": "9.0.0", + "pyasn1": "0.6.4", + "pyasn1-modules": "0.4.2", + "pycparser": "3.11", + "pydantic": "2.14.0", + "pydantic-core": "2.50.0", + "pygments": "2.21.0", + "pypdf": "6.20.0", + "pytest": "8.4.2", + "python-dateutil": "2.9.0.post0", + "pyvis": "0.3.2", + "pyyaml": "6.0.3", + "referencing": "0.37.0", + "requests": "2.34.2", + "rich": "15.0.0", + "rpds-py": "2026.9.1", + "ruff": "0.16.10", + "six": "1.17.0", + "sortedcontainers": "2.4.0", + "stack-data": "0.6.3", + "standard-imghdr": "3.13.0", + "tables": "3.11.1", + "tenacity": "9.2.1", + "threadpoolctl": "3.7.0", + "tqdm": "4.70.1", + "traitlets": "5.16.1", + "truststore": "0.10.4", + "typing-extensions": "4.16.0", + "typing-inspection": "0.4.4", + "urllib3": "2.8.0", + "wcwidth": "0.9.2", + "wheel": "0.48.0" + }, + "machine": "x86_64", + "packaged_bundle_manifest_sha256": "255dbb893f455d078a6bcece87399f0a22478f56bc4c6e526b758c4fd5b4db24", + "platform": "Linux-4.19.0-gvisor-x86_64-with-glibc2.36", + "python": "3.12.13", + "workers": 1 + }, + "schema_version": 1 +} diff --git a/results/uk/events/MODEL_DIAGNOSTICS.json b/results/uk/events/MODEL_DIAGNOSTICS.json new file mode 100644 index 00000000..710a23d2 --- /dev/null +++ b/results/uk/events/MODEL_DIAGNOSTICS.json @@ -0,0 +1,546 @@ +[ + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/dwp/carers_allowance.py", + "sha256": "92657ce086a44f8fc7c1991167b23c9e088e53a5ae32163d4f46fb5ebda7db5a", + "source": "from policyengine_uk.model_api import *\n\n\nclass carers_allowance(Variable):\n value_type = float\n entity = Person\n label = \"Carer's Allowance\"\n definition_period = YEAR\n unit = GBP\n\n def formula(person, period, parameters):\n in_scotland = person.household(\"country\", period).decode_to_str() == \"SCOTLAND\"\n csp_replaces_ca = period.start.year >= 2025\n receives_ca = person(\"carers_allowance_reported\", period) > 0\n ca = parameters(period).gov.dwp.carers_allowance\n weekly_care_hours = person(\"care_hours\", period)\n meets_work_condition = weekly_care_hours >= ca.min_hours\n eligible = ~(in_scotland & csp_replaces_ca) & (\n meets_work_condition | receives_ca\n )\n return eligible * ca.rate * WEEKS_IN_YEAR\n" + }, + "id": "carers_allowance_earnings_test_absent", + "interpretation": "The formula uses care hours or reported receipt and no earnings test. The AB2024 earnings-limit increase cannot be represented by this formula. This is an encoding gap, not a sized explanation of the national costing.", + "observation": { + "annual_carers_allowance_gbp": [ + 4331.080078125, + 4331.080078125 + ], + "annual_earnings_gbp": [ + 0, + 100000 + ], + "care_hours_weekly": [ + 35, + 35 + ], + "earnings_limit_parameter_names": [ + "min_hours", + "rate" + ] + }, + "reproducer": "--case carers_allowance_earnings_test_absent", + "variables": [ + "carers_allowance" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/cgt/basic_rate.yaml", + "sha256": "0a1896eb3f2007ca95811765e8eabcf526af7831897a5d105d8b18c6c9fe58ed", + "source": "description: Capital gains tax rate on basic rate taxpayers. This parameter is under active development and reforms including it should not be cited.\nvalues:\n 2015-01-01:\n value: 0.1\n reference:\n - title: Finance Act 2016 s. 83\n href: https://www.legislation.gov.uk/ukpga/2016/24/section/83\n 2025-04-06:\n value: 0.18\n reference:\n - title: Finance Act 2025 s. 7\n href: https://www.legislation.gov.uk/ukpga/2025/8/section/7\nmetadata:\n unit: /1\n label: Capital Gains Tax basic rate\n reference:\n - title: Finance Act 2025(7)\n href: https://www.legislation.gov.uk/ukpga/2025/8/section/7\n\n" + }, + "id": "cgt_main_rate_commencement", + "interpretation": "The harvested AB2024 title specifies 30 October 2024, while the raw main-rate schedule starts 6 April 2025. CountryTaxBenefitSystem annualizes government policy from the 30 April snapshot. The first higher processed year, 2025, is inferred from that conversion rule and the recorded April 2025 values. This records a missing part-year 2024 commencement, not an additional delay to 2026. The parameter description also warns that it is under active development. The national timing contribution remains unsized.", + "observation": { + "2024-10-29": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2024-10-30": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2025-04-06": { + "additional": 0.24, + "basic": 0.18, + "higher": 0.24 + } + }, + "reproducer": "--case cgt_main_rate_commencement", + "variables": [ + "capital_gains_tax" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml", + "sha256": "0467640e77930ae05b3f923d8ed85eb37f634200e225a49766ec971785c48fb6", + "source": "description: Stamp Duty Land Tax progressive rates for residential property transfers that are not replacements of an individual's primary residence.\nbrackets:\n - rate:\n 2016-09-15: 0.03\n threshold:\n 2016-09-15: 0\n - rate:\n 2016-09-15: 0.05\n 2020-07-08: null\n 2021-03-31: 0.05\n threshold:\n 2016-09-15: 125_000\n 2020-07-08: null\n 2021-03-31: 125_000\n - rate:\n 2016-09-15: 0.08\n threshold:\n 2016-09-15: 250_000\n 2020-07-08: 500_000\n 2021-03-31: 250_000\n - rate:\n 2016-09-15: 0.13\n threshold:\n 2016-09-15: 925_000\n - rate:\n 2016-09-15: 0.15\n threshold:\n 2016-09-15: 1_500_000\nmetadata:\n threshold_unit: currency-GBP\n rate_unit: /1\n label: Stamp Duty on secondary residences\n reference:\n - title: Finance Act 2003 schedule 4ZA(1)(2)\n href: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4ZA\n - title: Stamp Duty Land Tax (Temporary Relief) Act 2020\n href: https://www.legislation.gov.uk/ukpga/2020/15/section/1/enacted\n" + }, + "id": "sdlt_additional_home_hike_absent", + "interpretation": "The source title raises HRAD from 3% to 5% on 31 October 2024. The pinned additional-home scale still has rates 3/5/8/13/15% at these dates. A forward +2pp construction models this missing announced change; it is not a reversal already present in certified law.", + "observation": { + "2024-10-30": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2024-10-31": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2025-04-06": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2026-06-01": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ] + }, + "reproducer": "--case sdlt_additional_home_hike_absent", + "variables": [ + "sdlt_on_residential_property_transactions", + "stamp_duty_land_tax" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/contrib/labour/private_school_vat.yaml", + "sha256": "d108161e9d328757f935e0149c27fb06ead467d2e16f359a4b79ff65b8c26633", + "source": "description: VAT rate applied to private schools.\nvalues:\n 2000-01-01: 0\nmetadata:\n unit: /1\n label: Private school VAT rate" + }, + "id": "private_school_vat_current_law_lever_zero", + "interpretation": "The harvested AB2024 title applies 20% VAT to private-school education and boarding from January 2025. The pinned private-school VAT lever remains zero. The replay therefore executes a forward 20% construction; its imputed fees, attendance and omitted input-VAT recovery remain separate unsized scope limitations.", + "observation": { + "2025-01-01": 0, + "2025-06-01": 0, + "2026-06-01": 0 + }, + "reproducer": "--case private_school_vat_current_law_lever_zero", + "variables": [ + "private_school_vat" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_statement_2023", + "spring_budget_2024", + "spring_budget_2023" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/income_tax/rates/dividends.yaml", + "sha256": "d3bcbc7fec39442b8313401c9c84f9fe7d704abf070e9a91a4d01478b54f8244", + "source": "description: Dividend income tax scale. Dividends are taxed using this scale as if they were on top of non-dividend income.\nbrackets:\n - rate:\n metadata:\n label: Dividends basic rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.075\n 2022-04-01:\n value: 0.0875\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n 2026-04-06:\n value: 0.1075\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n threshold:\n values:\n 2015-04-01: 0\n metadata:\n label: Dividends basic rate threshold\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - rate:\n metadata:\n label: Dividends higher rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.325\n 2022-04-01:\n value: 0.3375\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n 2026-04-06:\n value: 0.3575\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n threshold:\n metadata:\n label: Dividends higher rate threshold\n values:\n 2015-04-01: 37_500\n 2026-04-06:\n value: 37_700\n metadata:\n reference:\n - title: Income Tax rates and allowances for current and previous tax years\n href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past\n - rate:\n metadata:\n label: Dividends additional rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.381\n 2022-04-01:\n value: 0.3935\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n threshold:\n values:\n 2015-04-01: 150_000\n 2026-04-06:\n value: 125_140\n metadata:\n reference:\n - title: Income Tax rates and allowances for current and previous tax years\n href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past\n metadata:\n period: year\n label: Dividends additional rate threshold\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - rate:\n description: An extra dividend tax bracket.\n metadata:\n label: Extra dividend tax bracket rate\n unit: /1\n values:\n 2015-04-01: 0.381\n 2022-06-05: 0.3935\n threshold:\n description: The lower threshold for the extra dividend bracket rate.\n metadata:\n label: Extra dividend tax bracket threshold\n period: year\n unit: currency-GBP\n values:\n 2015-06-05: 10_000_000\nmetadata:\n threshold_period: year\n type: marginal_rate\n threshold_unit: currency-GBP\n rate_unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - title: Autumn Budget and Spending Review\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1029973/Budget_AB2021_Print.pdf#page=138\n" + }, + "existing_issue": "https://github.com/PolicyEngine/policyengine-uk/issues/1822", + "id": "dividend_band_threshold_lag", + "interpretation": "The existing mode-2 registry records the dividend thresholds lagging the main bands until April 2026. Their effect on a specific NICs costing's Income Tax interaction is unsized, so the national gap remains open.", + "observation": { + "2024-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2025-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2026-06-01": { + "dividend_additional_threshold": 125140, + "dividend_higher_threshold": 37700, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + } + }, + "reproducer": "--case dividend_band_threshold_lag", + "variables": [ + "dividend_income_tax", + "income_tax" + ] + }, + { + "assessment": "data/uk/ab2025_measures.json: personal_tax_thresholds_freeze_to_2031.baseline_integrity_note", + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_statement_2023", + "spring_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml", + "sha256": "22412335d15673fd57fe56d9a9989675c02cc3ed64fce33ca3b57f6906d90dd5", + "source": "description: The Lower Profits Limit is the threshold at which self-employed earners pay the main Class 4 National Insurance rate.\nvalues:\n 2015-04-06: 8_060\n 2017-04-06: 8_164\n 2018-04-06: 8_424\n 2019-04-06: 8_632\n 2020-04-06: 9_500\n 2021-04-06: 9_568\n 2022-04-06:\n value: 11_908\n metadata:\n reference:\n - title: National Insurance Contributions (Increase of Thresholds) Act 2022\n href: https://www.legislation.gov.uk/ukpga/2022/16/section/2/enacted\n 2024-01-01:\n value: 12_570\n metadata:\n reference:\n - title: National Insurance Contributions (Increase of Thresholds) Act 2022\n href: https://www.legislation.gov.uk/ukpga/2022/16/section/2/enacted\n 2026-04-06:\n value: 12_570\n metadata:\n reference:\n - title: \"GOV.UK | Rates and allowances: National Insurance contributions\"\n href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions\nmetadata:\n label: NI lower profits limit\n unit: currency-GBP\n period: year\n uprating: gov.economic_assumptions.indices.obr.consumer_price_index\n reference:\n - https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/882271/Table-a4.pdf\n - https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions\n" + }, + "id": "class4_threshold_indexation_from_2027", + "interpretation": "The existing AB2025 baseline integrity assessment states the prior-law Class 4 freeze runs to April 2028 while the pin resumes uprating in April 2027. This changes the marginal tax base in 2027; no fraction of a replay gap is attributed without a paired run.", + "national_effect": "unsized", + "observation": { + "2026-06-01": { + "lower_profits_limit": 12570, + "upper_profits_limit": 50270 + }, + "2027-06-01": { + "lower_profits_limit": 12821.380164235901, + "upper_profits_limit": 51275.32067272385 + }, + "2028-06-01": { + "lower_profits_limit": 13077.795560896562, + "upper_profits_limit": 52300.77826939301 + } + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "The Class 4 Lower Profits Limit of \u00a312,570 and Upper Profits Limit of \u00a350,270 were frozen until April 2028.", + "title": "Autumn Statement 2022 tax section", + "url": "https://www.gov.uk/government/publications/autumn-statement-2022-documents/autumn-statement-2022-html" + }, + "reproducer": "--case class4_threshold_indexation_from_2027", + "variables": [ + "ni_class_4" + ] + }, + { + "class": "investigation", + "engine_version": "2.89.2", + "events": [ + "spring_statement_2025" + ], + "evidence": { + "engine_file": "scenarios/uc_reform.py", + "sha256": "5f139b8af2579099d1842c86ad5c4de8fc1984d6adb77ed9ce25dbfebd4e9eec", + "source": "from policyengine_uk.model_api import Scenario\nfrom policyengine_uk import Microsimulation\nfrom policyengine_uk.variables.gov.dwp.universal_credit.standard_allowance.uc_standard_allowance_claimant_type import (\n UCClaimantType,\n)\nimport numpy as np\n\n\nBASELINE_UC_REBALANCING_YEAR = 2025\n\n\ndef _benefit_uprating_ratio(sim: Microsimulation, year: int) -> float:\n parameters = sim.tax_benefit_system.parameters\n current_index = float(parameters(str(year)).gov.benefit_uprating_cpi)\n baseline_index = float(\n parameters(str(BASELINE_UC_REBALANCING_YEAR)).gov.benefit_uprating_cpi\n )\n return current_index / baseline_index\n\n\ndef _rebalanced_standard_allowance_monthly(\n sim: Microsimulation, year: int, claimant_type: str\n) -> float:\n current = sim.tax_benefit_system.parameters(str(year))\n return float(\n current.gov.dwp.universal_credit.standard_allowance.amount[claimant_type]\n )\n\n\ndef _protected_existing_health_element_monthly(\n sim: Microsimulation, year: int\n) -> float:\n baseline = sim.tax_benefit_system.parameters(str(BASELINE_UC_REBALANCING_YEAR))\n protected_combined_award = _benefit_uprating_ratio(sim, year) * (\n float(baseline.gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD)\n + float(baseline.gov.dwp.universal_credit.elements.disabled.amount)\n )\n return protected_combined_award - _rebalanced_standard_allowance_monthly(\n sim, year, \"SINGLE_OLD\"\n )\n\n\ndef _protected_single_young_health_element_monthly(\n sim: Microsimulation, year: int\n) -> float:\n baseline = sim.tax_benefit_system.parameters(str(BASELINE_UC_REBALANCING_YEAR))\n protected_combined_award = _benefit_uprating_ratio(sim, year) * (\n float(baseline.gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG)\n + float(baseline.gov.dwp.universal_credit.elements.disabled.amount)\n )\n return protected_combined_award - _rebalanced_standard_allowance_monthly(\n sim, year, \"SINGLE_YOUNG\"\n )\n\n\ndef add_universal_credit_reform(sim: Microsimulation):\n rebalancing = sim.tax_benefit_system.parameters.gov.dwp.universal_credit.rebalancing\n\n generator = np.random.default_rng(43)\n\n uc_seed = generator.random(len(sim.calculate(\"benunit_id\")))\n post_2025_claimant_share = {\n 2025: 0,\n 2026: 0.11,\n 2027: 0.13,\n 2028: 0.16,\n 2029: 0.22,\n } # WPI Economics for Trussell Trust based on admin PIP data, 2025\n new_claimant_health_element = rebalancing.new_claimant_health_element\n for year in range(2026, 2030):\n if not rebalancing.active(year):\n continue\n is_post_2025_claimant = uc_seed < post_2025_claimant_share[year]\n current_health_element = sim.calculate(\"uc_LCWRA_element\", year)\n claimant_type = sim.calculate(\"uc_standard_allowance_claimant_type\", year)\n has_health_element = current_health_element > 0\n protected_health_element = np.full(\n current_health_element.shape,\n _protected_existing_health_element_monthly(sim, year) * 12,\n dtype=current_health_element.dtype,\n )\n protected_health_element[claimant_type == UCClaimantType.SINGLE_YOUNG.name] = (\n _protected_single_young_health_element_monthly(sim, year) * 12\n )\n current_health_element[has_health_element & ~is_post_2025_claimant] = (\n protected_health_element[has_health_element & ~is_post_2025_claimant]\n )\n # Set post-April 2026 claimants to \u00a3217.26/month.\n # https://bills.parliament.uk/publications/62123/documents/6889#page=16\n current_health_element[has_health_element & is_post_2025_claimant] = (\n new_claimant_health_element(year) * 12\n ) # Monthly amount * 12\n sim.set_input(\"uc_LCWRA_element\", year, current_health_element)\n\n # Standard allowance uplift is handled in the formula itself so user\n # reforms to the base amount are applied before the uplift.\n\n\nuniversal_credit_july_2025_reform = Scenario(\n simulation_modifier=add_universal_credit_reform,\n)\n" + }, + "id": "uc_lcwra_protection_stops_at_2030", + "interpretation": "The default Simulation constructor executes a deterministic UC modifier. It protects seeded existing claimants for 2026\u20132029, so inspecting uc_LCWRA_element alone would incorrectly claim all claimants are halved. The modifier loops over range(2026,2030), leaving CY2030 outside that protection override. The synthetic observation isolates the cutoff; continued-protection policy scope requires review before calling it an encoding defect.", + "observation": { + "annual_synthetic_lcwra_element": { + "2029": [ + 5447.29150390625 + ], + "2030": [ + 2830.311279296875 + ] + }, + "formula_source": " def formula(benunit, period, parameters):\n p = parameters(period).gov.dwp.universal_credit.elements.disabled\n limited_capability = benunit.members(\"uc_limited_capability_for_WRA\", period)\n person_amounts = limited_capability * p.amount\n return benunit.sum(person_amounts) * MONTHS_IN_YEAR\n", + "monthly_disabled_element": { + "2025-06-01": 423.27, + "2026-06-01": 217.26, + "2030-06-01": 235.85927653841142 + } + }, + "reproducer": "--case uc_lcwra_protection_stops_at_2030", + "variables": [ + "uc_LCWRA_element" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py", + "sha256": "1327631826a869fbaa5f236ad7089e7dea6254c0d9502e2a10d344e308478008", + "source": "from policyengine_uk.model_api import *\n\n\nclass ni_class_1_employer(Variable):\n value_type = float\n entity = Person\n label = \"NI Class 1 employer-side contributions\"\n definition_period = YEAR\n unit = GBP\n defined_for = \"ni_liable\"\n reference = \"https://www.legislation.gov.uk/ukpga/1992/4/section/9\"\n\n def formula(person, period, parameters):\n class_1 = parameters(period).gov.hmrc.national_insurance.class_1\n earnings = person(\"ni_class_1_income\", period)\n if not parameters(\n period\n ).gov.contrib.policyengine.employer_ni.exempt_employer_pension_contributions:\n added_pension_contributions = person(\n \"employer_pension_contributions\", period\n )\n taxed_earnings = earnings + added_pension_contributions\n else:\n taxed_earnings = earnings\n secondary_threshold = class_1.thresholds.secondary_threshold * WEEKS_IN_YEAR\n main_earnings = max_(\n taxed_earnings - secondary_threshold,\n 0,\n )\n return class_1.rates.employer * main_earnings\n" + }, + "id": "employer_nics_state_pension_age_exemption", + "interpretation": "The employer formula uses the same ni_liable age mask as employee contributions. For otherwise identical \u00a350,000 earnings, employer NICs falls to zero at age 70. HMRC states employer contributions continue after State Pension age. This is an employer-liability encoding concern; its national contribution to the NICs replay difference remains unsized.", + "national_effect": "unsized", + "observation": { + "ni_class_1_employee": [ + 2994.4033203125, + 0.0 + ], + "ni_class_1_employer": [ + 6751.2001953125, + 0.0 + ], + "ni_liable": [ + true, + false + ] + }, + "observation_provenance": { + "execution": "One authorized process, sequential synthetic situations with del and gc.collect between worlds; no national dataset loaded.", + "recorded_date": "2026-10-09", + "source_receipt": ".venv-replay-checks/candidate-audit/MEASURED_OBSERVATIONS.json" + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "Employers continue paying National Insurance after employees reach State Pension age.", + "url": "https://www.gov.uk/employee-reaches-state-pension-age" + }, + "reproducer": "--case employer_nics_state_pension_age_exemption", + "situation": { + "benunits": { + "pension_age": { + "members": [ + "pension_age" + ] + }, + "working_age": { + "members": [ + "working_age" + ] + } + }, + "households": { + "pension_age": { + "members": [ + "pension_age" + ], + "region": { + "2026": "LONDON" + } + }, + "working_age": { + "members": [ + "working_age" + ], + "region": { + "2026": "LONDON" + } + } + }, + "people": { + "pension_age": { + "age": { + "2026": 70 + }, + "employment_income": { + "2026": 50000 + }, + "ni_class_1_income": { + "2026": 50000 + } + }, + "working_age": { + "age": { + "2026": 45 + }, + "employment_income": { + "2026": 50000 + }, + "ni_class_1_income": { + "2026": 50000 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "variables/gov/hmrc/national_insurance/class_1/ni_liable.py", + "sha256": "5c4c8b028f9865b445c7272003458536560518408f2d861eacf54eb3c5d32cec", + "source": "from policyengine_uk.model_api import *\n\n\nclass ni_liable(Variable):\n label = \"NI liable\"\n documentation = \"Whether this person is liable for NI contributions by their age.\"\n entity = Person\n definition_period = YEAR\n value_type = bool\n\n def formula(person, period, parameters):\n return person(\"over_16\", period) & ~person(\"is_SP_age\", period)\n" + } + ], + "variables": [ + "ni_liable", + "ni_class_1_employer", + "ni_class_1_employee" + ], + "year": 2026 + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "spring_budget_2023", + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py", + "sha256": "086e8e8b7da2d5c8693e9f6ce5cb67d6535fbac9b9c619adbe3bab872bad78c2", + "source": "from policyengine_uk.model_api import *\n\n\nclass pension_annual_allowance(Variable):\n value_type = float\n entity = Person\n label = \"Annual Allowance for pension contributions\"\n definition_period = YEAR\n unit = GBP\n\n def formula(person, period, parameters):\n allowance = parameters(period).gov.hmrc.income_tax.allowances.annual_allowance\n ANI = person(\"adjusted_net_income\", period)\n reduction = max_(0, ANI - allowance.taper) * allowance.reduction_rate\n return max_(allowance.minimum, allowance.default - reduction)\n" + }, + "id": "pension_taper_omits_employer_contributions", + "interpretation": "The pension taper uses adjusted_net_income, which excludes employer pension contributions, and omits the separate threshold-income gate. With \u00a3240,000 salary and \u00a350,000 employer contributions it returns the full \u00a360,000 allowance. HMRC's adjusted-income rule gives \u00a3290,000 and a \u00a345,000 allowance for this controlled case. The national contribution to pension or Income Tax costing differences remains unsized.", + "national_effect": "unsized", + "observation": { + "adjusted_net_income": [ + 240000.0 + ], + "pension_annual_allowance": [ + 60000.0 + ] + }, + "observation_provenance": { + "execution": "One authorized process, sequential synthetic situations with del and gc.collect between worlds; no national dataset loaded.", + "recorded_date": "2026-10-09", + "source_receipt": ".venv-replay-checks/candidate-audit/MEASURED_OBSERVATIONS.json" + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "Threshold income must exceed \u00a3200,000, and adjusted income adds employer pension contributions; the taper starts above \u00a3260,000.", + "url": "https://www.gov.uk/guidance/pension-schemes-work-out-your-tapered-annual-allowance" + }, + "reproducer": "--case pension_taper_omits_employer_contributions", + "situation": { + "benunits": { + "worker": { + "members": [ + "worker" + ] + } + }, + "households": { + "worker": { + "members": [ + "worker" + ], + "region": { + "2024": "LONDON" + } + } + }, + "people": { + "worker": { + "age": { + "2024": 45 + }, + "employer_pension_contributions": { + "2024": 50000 + }, + "employment_income": { + "2024": 240000 + }, + "personal_pension_contributions": { + "2024": 0 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "variables/gov/hmrc/income_tax/adjusted_net_income.py", + "sha256": "e981d92c0340fc34e3cba57b781d6fa9afe3fd5fa199989955bd85b79661eeba", + "source": "from policyengine_uk.model_api import *\n\n\nclass adjusted_net_income(Variable):\n value_type = float\n entity = Person\n label = \"Taxable income after tax reliefs and before allowances\"\n definition_period = YEAR\n reference = dict(\n title=\"Income Tax Act 2007, s. 23\",\n href=\"https://www.legislation.gov.uk/ukpga/2007/3/section/23\",\n )\n unit = GBP\n\n def formula(person, period, parameters):\n adjusted_net_income_components = parameters(\n period\n ).gov.hmrc.income_tax.adjusted_net_income_components\n\n # Find adjusted net income\n ani = add(person, period, adjusted_net_income_components)\n\n # For basic income contributions, add basic income\n # Modifying param list directly is mutative, hence two-step process\n if parameters(\n period\n ).gov.contrib.ubi_center.basic_income.interactions.include_in_taxable_income:\n ani += person(\"basic_income\", period)\n\n return max_(0, ani)\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/adjusted_net_income_components.yaml", + "sha256": "27ada6022094b53bc6d47396cabe05d84e7ae2f921d99efa08fcd052d665674b", + "source": "description: Components of adjusted net income.\nvalues:\n 0000-01-01:\n - taxable_employment_income\n - taxable_pension_income\n - taxable_social_security_income\n - taxable_self_employment_income\n - taxable_property_income\n - taxable_savings_interest_income\n - taxable_dividend_income\n - taxable_miscellaneous_income\n \nmetadata:\n unit: list\n label: Adjusted net income components\n period: year\n reference:\n - title: \"Income Tax Act 2007, s. 58 (1)\"\n href: https://www.legislation.gov.uk/ukpga/2007/3/section/58\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/allowances/annual_allowance/taper.yaml", + "sha256": "e163e82307af00d74759b595f594030e2069e383424729f75e9385ad66297a0e", + "source": "description: Adjusted net income limit for tapering of the annual allowance.\nvalues:\n 2015-04-01: 240_000\n 2023-04-06: 260_000\nmetadata:\n unit: currency-GBP\n label: Annual allowance taper threshold\n reference:\n - title: Finance Act 2004 s. 228ZA\n href: https://www.legislation.gov.uk/ukpga/2004/12/section/228ZA\n - title: Tax on your private pension contributions\n href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/allowances/annual_allowance/default.yaml", + "sha256": "4c0b1bd675d5b645103fe6677ee3cb9ed932fcde6970eb3de212f50c5684ba5c", + "source": "description: Annual allowance for relief on pension contributions.\nvalues:\n 2015-04-01: 40_000\n 2023-04-06: 60_000\nmetadata:\n unit: currency-GBP\n label: Annual allowance for pension contributions\n reference:\n - title: Finance Act 2004 s. 228\n href: https://www.legislation.gov.uk/ukpga/2004/12/section/228\n - title: Tax on your private pension contributions\n href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance\n" + } + ], + "variables": [ + "adjusted_net_income", + "pension_annual_allowance" + ], + "year": 2024 + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "spring_budget_2023", + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "sha256": "eb27b9fc08eb6a6db2d12ea6b7b3e41e620687caa723bb5f9cb0f93661cfdae3", + "source": "from policyengine_uk.model_api import *\n\n\nclass personal_pension_contributions_tax(Variable):\n value_type = float\n entity = Person\n label = \"Reduction in taxable income from pension contributions to pensions other than the State Pension\"\n definition_period = YEAR\n reference = [\n dict(\n title=\"Finance Act 2004 s. 227\",\n href=\"https://www.legislation.gov.uk/ukpga/2004/12/section/227\",\n ),\n dict(\n title=\"Finance Act 2004 s. 233\",\n href=\"https://www.legislation.gov.uk/ukpga/2004/12/section/233\",\n ),\n ]\n unit = GBP\n\n def formula(person, period, parameters):\n p = parameters(period).gov.hmrc.income_tax.rates.uk\n taxed_income = person(\"taxed_income\", period)\n\n personal_pension_contributions = person(\n \"pension_contributions_for_annual_allowance\", period\n )\n pension_annual_allowance = person(\"pension_annual_allowance\", period)\n taxable_contributions = (\n personal_pension_contributions - pension_annual_allowance\n )\n\n tax_rate = p.marginal_rates(taxed_income)\n return max_(0, taxable_contributions * tax_rate)\n" + }, + "id": "annual_allowance_charge_single_marginal_rate", + "interpretation": "The annual-allowance charge applies one marginal rate at taxed_income to the entire excess. Controlled intermediate inputs of \u00a330,000 taxed income and \u00a320,000 excess produce \u00a34,000. HMRC's band-crossing rule gives \u00a36,460 (\u00a37,700 at 20% and \u00a312,300 at 40%). Intermediate overrides isolate this formula rather than claim a complete household contribution history. The national contribution remains unsized.", + "national_effect": "unsized", + "observation": { + "personal_pension_contributions_tax": [ + 4000.0 + ] + }, + "observation_provenance": { + "execution": "One authorized process, sequential synthetic situations with del and gc.collect between worlds; no national dataset loaded.", + "recorded_date": "2026-10-09", + "source_receipt": ".venv-replay-checks/candidate-audit/MEASURED_OBSERVATIONS.json" + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "The annual-allowance charge uses the rates that apply if the excess is added to taxable income, including bands crossed by that excess.", + "url": "https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056110" + }, + "reproducer": "--case annual_allowance_charge_single_marginal_rate", + "situation": { + "benunits": { + "worker": { + "members": [ + "worker" + ] + } + }, + "households": { + "worker": { + "members": [ + "worker" + ], + "region": { + "2024": "LONDON" + } + } + }, + "people": { + "worker": { + "age": { + "2024": 45 + }, + "pension_annual_allowance": { + "2024": 60000 + }, + "pension_contributions_for_annual_allowance": { + "2024": 80000 + }, + "taxed_income": { + "2024": 30000 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "parameters/gov/hmrc/income_tax/rates/uk.yaml", + "sha256": "c32409413c8739fbee4c12a7038cc523a84728ebee70b35551159705d1c51130", + "source": "brackets:\n- rate:\n description: The basic rate is the first of three tax brackets on all income,\n after allowances are deducted\n metadata:\n label: Basic rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (a)\n unit: /1\n values:\n 2015-04-01: 0.2\n threshold:\n description: The starting threshold for the basic rate, after allowances.\n metadata:\n reference:\n - title: Income Tax Act 2007, s. 6 (1)(b)\n href: https://www.legislation.gov.uk/ukpga/2007/3/section/6\n values:\n 2015-04-05: 0\n- rate:\n description: The higher rate is the middle tax bracket on earned income.\n metadata:\n label: Higher rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (b)\n unit: /1\n values:\n 2015-04-05: 0.4\n threshold:\n description: The lower threshold for the higher rate of income tax (and therefore\n the upper threshold of the basic rate)\n metadata:\n label: Higher rate threshold\n period: year\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2021/26/section/5\n title: Finance Act 2021 s. 5 (1)\n unit: currency-GBP\n uprating: gov.benefit_uprating_cpi\n values:\n 2015-04-05: 32000\n 2017-04-01: 33500\n 2018-04-01: 34500\n 2019-04-01: 37500\n 2020-04-01: 37500\n 2021-04-01: 37700\n 2027-04-01: 37700\n 2030-04-01:\n value: 37700\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n- rate:\n description: The additional rate is the highest tax bracket, with no upper bound\n metadata:\n label: Additional rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (c)\n tests:\n - decreases_net_income: true\n period: 2022\n unit: /1\n values:\n 2015-04-05: 0.45\n threshold:\n description: The lower threshold for the additional rate\n metadata:\n label: Additional rate threshold\n period: year\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2\n unit: currency-GBP\n values:\n 2015-04-05: 150_000\n 2023-01-01:\n value: 125_140\n reference:\n - title: Finance Act 2023 s. 6 (4)\n href: https://www.legislation.gov.uk/ukpga/2023/1/section/6/enacted\n 2030-04-01:\n value: 125_140\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n- rate:\n description: An extra tax bracket.\n metadata:\n label: Extra tax bracket rate\n unit: /1\n values:\n 2015-04-05: 0.45\n threshold:\n description: The lower threshold for the extra bracket rate.\n metadata:\n label: Extra tax bracket threshold\n period: year\n unit: currency-GBP\n values:\n 2015-04-05: 10_000_000\ndescription: Income Tax scale.\nmetadata:\n label: Income Tax main rates\n rate_unit: /1\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2\n threshold_period: year\n threshold_unit: currency-GBP\n type: marginal_rate\n" + } + ], + "variables": [ + "personal_pension_contributions_tax" + ], + "year": 2024 + } +] diff --git a/results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json b/results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json new file mode 100644 index 00000000..70314804 --- /dev/null +++ b/results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json @@ -0,0 +1,79 @@ +{ + "actual_output_path": "results/uk/events/diagnostics/integrated_run_20261009.json", + "actual_output_sha256": "4612e893d78989e6e1e8a2e88e2f7d2d4620b9aaaef1016b8c3f7d264ccedd59", + "actual_output_size_bytes": 38238, + "actual_records": 10, + "checked_in_current_path": "results/uk/events/MODEL_DIAGNOSTICS.json", + "checked_in_current_sha256": "a596a75b387d63b3d0102f364a9fcc24ef510d85f5301b7b12082a902cc0490e", + "checked_in_output_sha256": "1008dc3854c0451b9654a7841974b37f113bfcbe168d223b32ed3e04d581297e", + "checked_in_records": 10, + "command": "PYTHONPATH=. HF_HUB_OFFLINE=1 HF_DATASETS_OFFLINE=1 TRANSFORMERS_OFFLINE=1 .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --output .venv-replay-checks/final-model-diagnostics.json", + "current_engine_fields_compared": [ + "observation", + "evidence", + "supporting_evidence", + "situation", + "year", + "variables", + "events", + "class", + "engine_version", + "interpretation", + "reproducer" + ], + "engine_versions": { + "policyengine": "5.0.2", + "policyengine_core": "3.27.1", + "policyengine_uk": "2.89.2" + }, + "execution_exit_code": 0, + "other_metadata_differences": [ + { + "field": "observation_provenance", + "id": "employer_nics_state_pension_age_exemption", + "present_in_actual": false, + "present_in_checked_in": true + }, + { + "field": "observation_provenance", + "id": "pension_taper_omits_employer_contributions", + "present_in_actual": false, + "present_in_checked_in": true + }, + { + "field": "observation_provenance", + "id": "annual_allowance_charge_single_marginal_rate", + "present_in_actual": false, + "present_in_checked_in": true + } + ], + "post_validation_metadata_changes": [ + { + "fields": [ + "primary_source", + "national_effect" + ], + "id": "class4_threshold_indexation_from_2027", + "reason": "Root-verified official Autumn Statement 2022 Class4 threshold-freeze citation added after successful engine validation; observations/evidence/situation unchanged." + } + ], + "schema_version": 1, + "semantic_differences": [], + "semantic_fields": [ + "observation", + "evidence", + "supporting_evidence", + "situation", + "year", + "variables", + "events", + "class", + "engine_version", + "primary_source", + "national_effect", + "interpretation", + "reproducer" + ], + "synthetic_execution": "One pinned offline process; sequential worlds released with del and gc.collect. No national dataset loaded.", + "validation_note": "The fresh integrated execution matched all recorded engine observations, source evidence, situations and interpretations exactly. The saved candidate file additionally retains three earlier observation-provenance records. After validation, a root-verified Class4 primary citation and explicit unsized national-effect label were added; neither changes observed engine values or construction." +} diff --git a/results/uk/events/RECOVERY_VERIFICATION.json b/results/uk/events/RECOVERY_VERIFICATION.json new file mode 100644 index 00000000..1e9c3704 --- /dev/null +++ b/results/uk/events/RECOVERY_VERIFICATION.json @@ -0,0 +1,27 @@ +{ + "actual_determinism_repeat": "Two fresh offline Modal VAT2026 executions are byte-identical to the recovered local artifact; see DETERMINISM_VERIFICATION.json.", + "artifacts": { + "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json": "4a764671e22c7693bff3a5b0bc4c3ce220744e43897b3a1c82629305f54e416d", + "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json": "dd0c67e0cb468b0e7e1b6fc7fdb9b279bcfcba6b3cec8c7ecc6a267e09b7d917", + "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json": "48666307c1ff045f07b39510c1dc22ab46cbd4d814320c34572d69e0a55ea931", + "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json": "588ed8fa60d628880773e4b332bd056d35ab395a796a9ab70d1ca9aa4e6afb69", + "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json": "1c0c101330d353c96b66823c7760d469565bddcb170252b5f803f4df86803b41" + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "checks": [ + "original captured SHA-256 unchanged", + "full five-measure year accounted", + "registry and both executed reform dictionaries identical", + "raw aggregates, fiscal orientation, literal reversal and head sum validated", + "certified dataset digest before and after each original simulation matches pin" + ], + "engine_version": "2.89.2", + "event": "autumn_budget_2024", + "evidence_scope": "Historical pre-classification-fix registry. Artifact paths name files in commit 09a9a85; current event results are recomputed from the corrected registry.", + "historical_results_commit": "09a9a85", + "origin": "Original offline managed run, interrupted before parent manifest publication. All owning processes exited before recovery.", + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "recovered_year": 2026, + "registry_sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b" +} diff --git a/results/uk/events/REVIEW_FIXES.json b/results/uk/events/REVIEW_FIXES.json new file mode 100644 index 00000000..cdeec320 --- /dev/null +++ b/results/uk/events/REVIEW_FIXES.json @@ -0,0 +1,1827 @@ +{ + "accounting": { + "autumn_budget_2024": { + "absolute_gbp_classified_decimal": "700667662186.6517290408028", + "absolute_gbp_in_decimal": "700667662186.6517290408028", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "by_class": { + "expressible": { + "absolute_gbp_decimal": "0", + "measures": 0, + "net_gbp_decimal": "0", + "rows": 0 + }, + "not_expressible": { + "absolute_gbp_decimal": "71094265972.65404016440", + "measures": 43, + "net_gbp_decimal": "42162693475.67742453810", + "rows": 438 + }, + "out_of_household_scope": { + "absolute_gbp_decimal": "477285058784.8563589679028", + "measures": 26, + "net_gbp_decimal": "-380605978576.4460772627272", + "rows": 636 + }, + "partial": { + "absolute_gbp_decimal": "152288337429.1413299085", + "measures": 5, + "net_gbp_decimal": "148278589752.7765537585", + "rows": 60 + } + }, + "by_fy": { + "2024-25": { + "absolute_gbp_classified_decimal": "39079154871.5649675507367", + "absolute_gbp_in_decimal": "39079154871.5649675507367", + "net_gbp_classified_decimal": "-23728942098.3736529285933", + "net_gbp_in_decimal": "-23728942098.3736529285933", + "rows_classified": 189, + "rows_in": 189 + }, + "2025-26": { + "absolute_gbp_classified_decimal": "137224984109.5957080249411", + "absolute_gbp_in_decimal": "137224984109.5957080249411", + "net_gbp_classified_decimal": "-34844687370.3734814818589", + "net_gbp_in_decimal": "-34844687370.3734814818589", + "rows_classified": 189, + "rows_in": 189 + }, + "2026-27": { + "absolute_gbp_classified_decimal": "120464785431.379529765168", + "absolute_gbp_in_decimal": "120464785431.379529765168", + "net_gbp_classified_decimal": "-32381492635.555606645232", + "net_gbp_in_decimal": "-32381492635.555606645232", + "rows_classified": 189, + "rows_in": 189 + }, + "2027-28": { + "absolute_gbp_classified_decimal": "130515528424.419581349877", + "absolute_gbp_in_decimal": "130515528424.419581349877", + "net_gbp_classified_decimal": "-33424142672.132679028923", + "net_gbp_in_decimal": "-33424142672.132679028923", + "rows_classified": 189, + "rows_in": 189 + }, + "2028-29": { + "absolute_gbp_classified_decimal": "136295911899.439343639685", + "absolute_gbp_in_decimal": "136295911899.439343639685", + "net_gbp_classified_decimal": "-35727309670.268358942915", + "net_gbp_in_decimal": "-35727309670.268358942915", + "rows_classified": 189, + "rows_in": 189 + }, + "2029-30": { + "absolute_gbp_classified_decimal": "137087297450.252598710395", + "absolute_gbp_in_decimal": "137087297450.252598710395", + "net_gbp_classified_decimal": "-30058120901.288319938605", + "net_gbp_in_decimal": "-30058120901.288319938605", + "rows_classified": 189, + "rows_in": 189 + } + }, + "identity": "rows_in = rows_classified; net GBP in = net GBP classified; absolute GBP in = absolute GBP classified (also within each FY)", + "net_gbp_classified_decimal": "-190164695347.9920989661272", + "net_gbp_in_decimal": "-190164695347.9920989661272", + "rows_classified": 1134, + "rows_in": 1134, + "sign_convention": "positive means a gain to the Exchequer" + }, + "autumn_statement_2023": { + "absolute_gbp_classified_decimal": "186490393928.55938838526489776", + "absolute_gbp_in_decimal": "186490393928.55938838526489776", + "amount_basis": "All harvested GBP cells across all source heads and costing years, including zeros; this is not a one-year Budget total.", + "by_class": { + "expressible": { + "absolute_gbp_decimal": "0", + 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These quantities are mathematically equal for this input but differ by floating-point rounding. The certified zero-Class2 world enters case_1 and clips additional-rate Class4; restoring Class2 enters case_2.", + "national_causality": "The national Class4 contributions are directly observed in the downloaded artifacts. Their entire attribution to this floating-point branch defect is not proved; the pure example demonstrates sensitivity, not a national decomposition of that cause.", + "not_proved": "National floating-point causality is not proved.", + "outputs": { + "certified_ni_class_2": 0.0, + "certified_ni_class_4": 2307.236430509277, + "certified_other_aggregate_contributions": 2307.2364305092765, + "certified_step_4_raw": 2307.236430509277, + "counterfactual_minus_certified_ni_class_4": 1849.4935865455227, + "counterfactual_ni_class_2": 192.4, + "counterfactual_ni_class_4": 4156.7300170548, + "strict_comparison_rounding_gap": 4.547473508864641e-13 + }, + "shared_parameters": { + "class_4_additional_rate": 0.02, + "class_4_lower_profits_limit": 12821.380164235901, + "class_4_main_rate": 0.06, + "class_4_upper_profits_limit": 51275.32067272385, + "flat_rate_multiplier_in_class_4_cap": 53, + "weeks_in_class_2_formula": 52 + }, + "source": 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Main session must commit these files on replay/pilot.", + "status": "blocked_by_filesystem_sandbox" + }, + "determinism": { + "artifact_byte_identical": true, + "full_run_sha256": "e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "repeat_sha256": "e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a", + "validation_report_path": ".venv-replay-checks/review_health_repeat_validation.json", + "year": 2026 + }, + "events": { + "autumn_budget_2024": { + "after_computed_rows": 33, + "before_computed_rows": 33, + "full_event_complete": true, + "full_event_grid_size": 30, + "gap_kind_measures": { + "construction_pending": 14, + "model_or_data_gap": 29 + }, + "measure_year_artifacts": 30, + "registry_sha256": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "source_rows": 1134 + }, + "autumn_statement_2023": { + "after_computed_rows": 57, + "before_computed_rows": 33, + "full_event_complete": true, + "full_event_grid_size": 24, + "gap_kind_measures": { + "construction_pending": 24, + "model_or_data_gap": 11 + }, + "measure_year_artifacts": 24, + "modal_input_manifest_sha256": "06f6330d7e69d21a025ecbe76b2790f81388eca5416dd3fbea7036b64136251c", + "modal_receipt_sha256": "3815eac794a3da2016acd6438b2b5774fdd0d9b19c6c24acc69d6eea76ac2dc4", + "registry_sha256": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "source_rows": 1116 + }, + "spring_budget_2023": { + "after_computed_rows": 15, + "before_computed_rows": 8, + "full_event_complete": true, + "full_event_grid_size": 10, + "gap_kind_measures": { + "construction_pending": 23, + "model_or_data_gap": 16 + }, + "measure_year_artifacts": 10, + "modal_input_manifest_sha256": "71f5ec8a1b53a3281296a1f5a4ed0596c1de6245a8690e5abca104ff5b667a03", + "modal_receipt_sha256": "45c4bba981279bed745f8da089c39e92ba5f54203de641359fb3feb96bbdc5be", + "registry_sha256": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "source_rows": 1020 + }, + "spring_budget_2024": { + "after_computed_rows": 48, + "before_computed_rows": 48, + "full_event_complete": true, + "full_event_grid_size": 18, + "gap_kind_measures": { + "construction_pending": 17, + "model_or_data_gap": 9 + }, + "measure_year_artifacts": 18, + "registry_sha256": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "source_rows": 816 + }, + "spring_statement_2025": { + "after_computed_rows": 12, + "before_computed_rows": 8, + "full_event_complete": true, + "full_event_grid_size": 12, + "gap_kind_measures": { + "construction_pending": 6, + "model_or_data_gap": 11 + }, + "measure_year_artifacts": 12, + "modal_input_manifest_sha256": "9cc8659b18bc83d532569882987a01d0d6ca32346ab55686b9b1d03a2b18f9d8", + "modal_receipt_sha256": "fcc3a135ba6222742934d0952df4897bdb1dd34efdf7031215e18f17df2e4b42", + "registry_sha256": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "source_rows": 498 + } + }, + "findings": [ + { + "change": "Apply the normalized parameter reform, clear parameter caches and rerun the pinned seeded UC modifier. Full national and synthetic nonzero checks establish execution.", + "id": "B1", + "status": "done" + }, + { + "change": "Document raw-tree April processing versus managed dictionary January lookups; normalize dated windows explicitly, reject empty annual windows and start the AA reversal in January 2023.", + "id": "B2", + "status": "done" + }, + { + "change": "Identical in-force worlds become inert_construction, withhold numerical assertions and block completion. Regression tests inject the B1 modifier defect and original AA date defect.", + "id": "B3", + "status": "done" + }, + { + "change": "Anchor the 2026 allowance counterfactual to actual September 2025 CPI of 3.8%; name missing 2027-29 legislated uplifts as policyengine-uk#2239 and state the index correction's opposite direction.", + "id": "M1", + "status": "changed" + }, + { + "change": "SUMMARY and every event COMPARISON split construction_pending from model_or_data_gap; after three promotions the measure totals are 84 and 76.", + "id": "M2", + "status": "done" + }, + { + "change": "Queue every measure's largest residual, with all eight review cause classes, source-level evidence and unsized national attribution. Name #2237 and #2238; retain post-pin HICBC fix, employee base, WFP vintage, CGT scope/behaviour and employer wage incidence. State opposite-direction AA, WFP and CPI diagnostics.", + "id": "M3", + "status": "done" + }, + { + "change": "Correct the SB2024 Class 1 description, state identical AS2023/SB2024 10% to 8% worlds, and note the pinned FY 2023-24 Class 2 rate of \u00a33.15 against the actual \u00a33.45, later fixed in policyengine-uk#1887.", + "id": "L1", + "status": "done" + }, + { + "change": "Reverse the April 2024 30th-percentile reset with LHA.freeze=true. Map HB plus UC to Welfare inside cap; retain outside-cap and behaviour limitations.", + "id": "LHA", + "status": "changed" + }, + { + "change": "Restore the old \u00a3646.35/\u00a31,108.04 caps and preserve later certified growth, with explicit annual 2023 versus June onset and omitted scope limitations.", + "id": "UC childcare", + "status": "changed" + }, + { + "change": "Restore the documented compulsory April 2024 \u00a33.70 rate at a \u00a312,570 formula threshold, avoiding cash liability on the already-credited small-profits group. The retained >= boundary may overstate cost at exactly \u00a312,570 (law required >). 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That is not this repo's preference; it is the data's own compatibility statement. Computing at a newer engine needs a NEW certified bundle, not a relaxed check \u2014 see #126.", + "provenance": "Read from the release's own release_manifest.json in policyengine/populace-uk-private on 2026-09-07, and independently confirmed by downloading the artifact at that revision and hashing it.", + "registry_rule": "The identity of the certified populace-uk artifact a UK compute run must execute against. Committed so verification is OFFLINE and byte-exact: a run checks the artifact it was handed against this digest before constructing a simulation, rather than trusting a filename or a path.", + "repo_id": "policyengine/populace-uk-private", + "revision": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "schema_version": 1, + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118, + "why_this_bundle": "It is the bundle the 14 existing UK results were computed against (run_id campaign-20260802-reckoner-t2, engine_version 2.89.2 in pe_results). A counterpart computed on a different bundle is not comparable to them." + }, + "event": "spring_statement_2025", + "files": [ + { + "kind": "input", + "path": ".cache/huggingface/hub/datasets--policyengine--populace-uk-private/refs/populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "sha256": "b8b4ba75f161356d008100520edb82c807ff8851e9ac301320faa9a63a8d967e", + "size_bytes": 40 + }, + { + "kind": "certified_artifact", + "path": ".cache/huggingface/hub/datasets--policyengine--populace-uk-private/snapshots/a75a9a831d6b07aaffbd09713f2a1124f5c0f08f/populace_uk_2023.h5", + "sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "size_bytes": 1315880118 + }, + { + "kind": "input", + "path": "data/uk/certified_bundle.json", + "sha256": "bbc174c96fb95781c3c2d49a988941a44b13df66c81134c874a62645605856b6", + "size_bytes": 1379 + }, + { + "kind": "input", + "path": "data/uk/events/spring_statement_2025_measures.json", + "sha256": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "size_bytes": 663144 + }, + { + "kind": "input", + "path": "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json", + "sha256": "1a270155643267ee704bf8737a8f67871c7c71890e99e62b48d31bb51dc25354", + "size_bytes": 6010 + }, + { + "kind": "input", + "path": "docs/uk_replay/requirements.txt", + "sha256": "450e64b173b66333027ac36e056e19928d23df1cbe2690e462bab09b31ddff9d", + "size_bytes": 1818 + }, + { + "kind": "input", + "path": "pipeline/build_uk_event_registry.py", + "sha256": "99ec083adb4e020b6ac598859d26a4cbbf8f678b3d3c3f21a709970dadd13155", + "size_bytes": 46888 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_ab2025.py", + "sha256": "217b40300022ec9dfb7dd5ff8e60177a9819e1dbb37a195cb645cd16a98beb88", + "size_bytes": 37506 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_event.py", + "sha256": "65e76cf2375c88600a85a54bddb207d7cb9ee51bfcf656cf361b0a86a6655505", + "size_bytes": 28773 + }, + { + "kind": "input", + "path": "pipeline/compute_uk_obr_costings.py", + "sha256": "8b0ab4dd556a0d98a123fd06e55cd4008cd8951cf0ea3cfe920e2cacd886eb76", + "size_bytes": 129081 + }, + { + "kind": "input", + "path": "pipeline/modal_uk_event.py", + "sha256": "48379dc51aedbf515af4f3f1d959b10f46af004923d874495854a0cd1980a4b5", + "size_bytes": 25839 + }, + { + "kind": "input", + "path": "pipeline/uk_engine_registry.py", + "sha256": "dc86aa9913423cbf4301219557b7abce19f3460e9bc6a1b4d373654a410399c2", + "size_bytes": 1925 + }, + { + "kind": "input", + "path": "sources/harvest-uk-2026-08-02/uk_obr/claims_staged.jsonl.gz", + "sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "size_bytes": 609965 + }, + { + "kind": "input", + "path": "sources/uk_replay/source.json", + "sha256": "b6b7a64fb4dcfe074ed7df7e0426fb85349fb7501753b6f177e6c69f76f7e659", + "size_bytes": 1753 + } + ], + "hf_commit": "a75a9a831d6b07aaffbd09713f2a1124f5c0f08f", + "resource_limits": { + "block_network": true, + "cpu": 2, + "max_containers": 1, + "max_inputs": 1, + "memory_mib": 32768, + "timeout_seconds": 10800, + "workers": 1 + }, + "schema_version": 1 + } + } + }, + "preservation": { + "ab2025": { + "all_byte_identical": true, + "files_checked": 203, + "legacy_fixture_files_checked": 205 + }, + "autumn_budget_2024": { + "all_byte_identical": true, + "comparison_change": "Descriptions, diagnosis metadata and gap_kind only; all numeric fields and statuses identical.", + "files_checked": 41, + "registry_byte_identical": true + }, + "spring_budget_2024": { + "all_byte_identical": true, + "comparison_change": "Descriptions, diagnosis metadata and gap_kind only; all numeric fields and statuses identical.", + "files_checked": 29, + "registry_byte_identical": true + } + }, + "reviewed_head": "2c231b4", + "schema_version": 1, + "sign_convention": "Positive means gain to the Exchequer; calendar year Y proxies fiscal year Y-(Y+1).", + "tests": { + "accounting": "Shared source gzip re-read for all five events; row identity, exact net/absolute GBP and all fiscal-year identities passed.", + "annual_normalization_read_only_audit": { + "accepted_randomized_overlapping_schedules": 80, + "rejected_unsupported_or_conflicting_schedules": 120 + }, + "class2_synthetic_scope_check": { + "cash_threshold_gbp": 12570, + "certified_ni_class_2_gbp": [ + 0.0, + 0.0 + ], + "compulsory_flat_rate_gbp_per_week": 3.7, + "counterfactual_ni_class_2_gbp": [ + 0.0, + 192.39999389648438 + ], + "evidence_path": ".venv-replay-checks/review_class2_synthetic.json", + "people": [ + "credited_small_profits", + "compulsory_cash" + ], + "profits_gbp": [ + 8000, + 20000 + ] + }, + "extended_legacy_suites": { + "log": ".venv-replay-checks/review_extended_pytest.log", + "passed": 324, + "warnings": 1 + }, + "git_diff_check": { + "log": ".venv-replay-checks/review_final_diff_check.log", + "log_sha256": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855", + "status": "passed" + }, + "pinned_uc_health_integration": { + "certified_and_broken_world_gbp": 97146.84, + "log": ".venv-replay-checks/review_final_uc_health_integration.log", + "passed": 1, + "process_isolation": "Run separately because engine-free adoption validation rejects any imported policyengine module. The normal replay suite skips this integration test and the separate pinned-engine process executes it.", + "refreshed_world_gbp": 102436.44, + "test": "tests/test_uk_event_compute.py::test_uc_health_modifier_refresh_changes_awards_without_changing_cohorts" + }, + "replay_suites": { + "log": ".venv-replay-checks/review_final_pytest.log", + "passed": 176, + "skipped": 1 + }, + "ruff_event_modules_and_tests": { + "log": ".venv-replay-checks/review_final_ruff.log", + "log_sha256": "82b3e6a6c090a57601d22943bd23fca9218d1031dbe5a7b754092f9a156b4f18", + "status": "passed" + }, + "shared_legacy_runner_ruff": { + "after_evidence_path": ".venv-replay-checks/review_legacy_ruff_after.json", + "before_evidence_path": ".venv-replay-checks/review_legacy_ruff_before.json", + "findings": 6, + "status": "Existing code/message counts match; no new finding." + } + } +} diff --git a/results/uk/events/SOURCE_HEAD_AUDIT.json b/results/uk/events/SOURCE_HEAD_AUDIT.json new file mode 100644 index 00000000..3abbc058 --- /dev/null +++ b/results/uk/events/SOURCE_HEAD_AUDIT.json @@ -0,0 +1,967 @@ +{ + "claims_gzip_sha256": "ef88a02aa930501f4f8941ca85b399abbe258ab3664b9dcc4699b7a63cb5501c", + "claims_uncompressed_sha256": "46117d14c4de7ac10cbc9bc09acef6c5b5060db1605e02334d4a827cf420a3bd", + "column_headers": { + "Spending Measures": { + "B3": "Event", + "C3": "Measure description", + "D3": "Spending head", + "T3": "2025-26", + "U3": "2026-27", + "V3": "2027-28" + }, + "Tax Measures": { + "B3": "Event", + "BH3": "2025-26", + "BI3": "2026-27", + "BJ3": "2027-28", + "C3": "Measure description", + "D3": "Tax head" + } + }, + "conclusion": "The three selected FY2026-27 OBR amounts are genuine direct policy costing head cells, with correct labels, FY and GBP-million normalization. CGT95.779m is its CGT head, not the whole main-rate/BADR/IR package: the package additionally includes income-tax, stamp-duty, Scottish-block-grant and departmental-spending cells. No source-field shift or missing duplicate selected head was found. This receipt verifies source identity and scope; it does not size behaviour or forecast-vintage effects or diagnose a PolicyEngine defect.", + "event": "autumn_budget_2024", + "fy": "2026-27", + "measure_subtotals": { + "autumn_budget_2024__capital_gains_main_rates_and_reliefs": { + "full_source_package_gbp_decimal": "1372060472.970589792", + "mapped_heads": [ + "Capital gains tax" + ], + "mapped_heads_source_gbp_decimal": "95778978.2266941", + "missing_parameter_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30; annual formulas sample the period start. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "outside_household_heads": [ + "Scottish BGA (current)", + "PSCE in RDEL" + ], + "outside_household_heads_gbp_decimal": "79628451.278954902", + "source_rows": 5, + "tax_heads_subtotal_gbp_decimal": "1292432021.69163489", + "unmapped_household_heads": [ + "Stamp duty", + "Income tax" + ], + "unmapped_household_heads_gbp_decimal": "1196653043.46494079" + }, + "autumn_budget_2024__employer_nics_package": { + "full_source_package_gbp_decimal": "23689444914.8820269244", + "mapped_heads": [ + "Income tax", + "NICs" + ], + "mapped_heads_source_gbp_decimal": "23610420262.3874475", + "missing_parameter_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "outside_household_heads": [ + "Corporation tax (onshore)", + "Scottish BGA (current)", + "PSCE in RDEL" + ], + "outside_household_heads_gbp_decimal": "79024652.4945794244", + "source_rows": 5, + "tax_heads_subtotal_gbp_decimal": "23714722782.21761469", + "unmapped_household_heads": [], + "unmapped_household_heads_gbp_decimal": "0" + }, + "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp": { + "full_source_package_gbp_decimal": "168678418.000000009", + "mapped_heads": [ + "Stamp duty" + ], + "mapped_heads_source_gbp_decimal": "334228735.0", + "missing_parameter_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "outside_household_heads": [ + "Scottish BGA (current)", + "PSCE in RDEL" + ], + "outside_household_heads_gbp_decimal": "22297227.000000019", + "source_rows": 5, + "tax_heads_subtotal_gbp_decimal": "146381190.99999999", + "unmapped_household_heads": [ + "Capital gains tax", + "Inheritance tax" + ], + "unmapped_household_heads_gbp_decimal": "-187847544.00000001" + } + }, + "method": "Engine-free direct OOXML sheet/cell inspection with stdlib zipfile/ElementTree; unique event/title/head join to registry and harvested source row ordinals; no formula recalculation or simulations.", + "neighboring_tax_rows": [ + { + "B2394": "Autumn Budget 2024", + "BH2394": "404.37171135916128", + "BI2394": "259.66073529158371", + "BJ2394": "164.6970392315929", + "C2394": "Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage", + "D2394": "Energy profits levy", + "row": 2394 + }, + { + "B2395": "Autumn Budget 2024", + "BH2395": "208.25339199999999", + "BI2395": "334.22873499999997", + "BJ2395": "413.46626500000002", + "C2395": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "D2395": "Stamp duty", + "row": 2395 + }, + { + "B2396": "Autumn Budget 2024", + "BH2396": "-92.226191", + "BI2396": "-121.43367000000001", + "BJ2396": "-117.89794999999999", + "C2396": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "D2396": "Capital gains tax", + "row": 2396 + }, + { + "B2397": "Autumn Budget 2024", + "BH2397": "-39.050649999999997", + "BI2397": "-66.413874000000007", + "BJ2397": "-70.646576999999994", + "C2397": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "D2397": "Inheritance tax", + "row": 2397 + }, + { + "B2398": "Autumn Budget 2024", + "BH2398": "0.1043973189455585", + "BI2398": "-312.92179126211551", + "BJ2398": "-139.43364831822416", + "C2398": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "D2398": "Income tax", + "row": 2398 + }, + { + "B2399": "Autumn Budget 2024", + "BH2399": "23737.482906087182", + "BI2399": "23923.342053649561", + "BJ2399": "24166.582486907064", + "C2399": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "D2399": "NICs", + "row": 2399 + }, + { + "B2400": "Autumn Budget 2024", + "BH2400": "32.349658066893355", + "BI2400": "104.30251983016718", + "BJ2400": "157.87846038779415", + "C2400": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "D2400": "Corporation tax (onshore)", + "row": 2400 + }, + { + "B2401": "Autumn Budget 2024", + "BH2401": "1005.0432287250798", + "BI2401": "95.778978226694107", + "BJ2401": "-75.842400812834057", + "C2401": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 ", + "D2401": "Capital gains tax", + "row": 2401 + }, + { + "B2402": "Autumn Budget 2024", + "BH2402": "-40.935198754274523", + "BI2402": "-65.673194774145813", + "BJ2402": "-51.430908844580685", + "C2402": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 ", + "D2402": "Stamp duty", + "row": 2402 + }, + { + "B2403": "Autumn Budget 2024", + "BH2403": "448.72747660505519", + "BI2403": "1262.3262382390867", + "BJ2403": "1388.4655357693059", + "C2403": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 ", + "D2403": "Income tax", + "row": 2403 + }, + { + "B2404": "Autumn Budget 2024", + "BH2404": "0", + "BI2404": "0", + "BJ2404": "639.54954198120186", + "C2404": "Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027", + "D2404": "Inheritance tax", + "row": 2404 + } + ], + "notes": { + "D19": { + "verbatim": "This database only includes the direct effect of policy measures on receipts, spending and borrowing. It does not include the indirect macroeconomic effects of policy measures or their resulting effect on receipts, spending and borrowing. Since 2010 we have published these indirect effects in the EFO that accompanies each forecast. The total policy effects reported in the Fiscal forecast revisions database includes both the direct and indirect effects of policy decisions." + }, + "D20": { + "verbatim": "For tax measures announced between Budget 1970 and the March Budget 2010, the database only includes the total savings or costs of each policy measure as listed in the relevant Treasury scorecard. From the June Budget 2010 onwards, there is a greater degree of disaggregation, including the effects of each measure on individual tax and spending categories (a measure often affects more than one component). The total effects are consistent with the scorecard and non-scorecard costings at the time the measures were announced." + }, + "D23": { + "verbatim": "All the figures in this database are in \u00a3 million. The figures for the Treasury's published costings are rounded to the nearest \u00a35 million. Where the costings have been extrapolated beyond the original scorecard, the results are shown to the nearest \u00a31 million. We use the Treasury scorecard convention that a positive sign implies a gain to the Exchequer, and so reduces borrowing. Since Budget 2018 we have rounded to the nearest \u00a31 million." + }, + "D27": { + "verbatim": "This database only includes the original policy costing, implicitly assuming it to be correct. There are significant uncertainties around many costings, and their accuracy is often difficult to assess, even after the event. The Treasury does publish some updated policy costings at later fiscal events but these have not been included here. Any revealed change in a costing will be incorporated into subsequent forecasts, and we report on significant revisions in our EFO. Since 2014 we have been recording our subjective assessment of the uncertainty of all tax and AME costings in our online Policy costings uncertainty ratings database." + }, + "D29": { + "verbatim": "Spending and tax categories mostly reflect the categories used at the time of each forecast and so may not be consistent over fiscal events. For example, in Autumn 2014 we changed the categorisation of 'social security benefits' and 'tax credits' into 'welfare inside cap' and 'welfare outside cap' following the introduction of the Government's welfare cap. Elements of social security and personal tax credits that were previously included as 'negative tax' also became reclassified as 'welfare inside/ outside cap'. Company tax credits which were previously included within 'tax credits' in AME spending became classified separately, as 'company and other credits'." + }, + "D33": { + "verbatim": "Income tax is recorded gross of personal tax credits, and onshore corporation tax is gross of reduced liability company tax credits." + } + }, + "registry_sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b", + "schema_version": 1, + "scope_note": "Subtotals are arithmetic over this one measure title and fiscal year; they are descriptive source subtotals, not new OBR claims or computed whole-package PolicyEngine effects.", + "source_basis_and_original_horizon": { + "checked_date": "2026-10-09", + "event_horizons": [ + { + "all_harvested_fys_within_original_scorecard": true, + "event": "autumn_budget_2024", + "official_table": "Table 5.1 row27", + "official_url": "https://www.gov.uk/government/publications/autumn-budget-2024/autumn-budget-2024-html", + "original_scorecard_first_fy": "2024-25", + "original_scorecard_last_fy": "2029-30", + "registry_sha256": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "source_fys": [ + "2024-25", + "2025-26", + "2026-27", + "2027-28", + "2028-29", + "2029-30" + ] + }, + { + "all_harvested_fys_within_original_scorecard": true, + "event": "autumn_statement_2023", + "official_table": "Table 5.1", + "official_url": "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html", + "original_scorecard_first_fy": "2023-24", + "original_scorecard_last_fy": "2028-29", + "registry_sha256": "a6b08eb4873fb598434afcb0385fea9fff88c382287d625dd0718e0acc602fba", + "source_fys": [ + "2023-24", + "2024-25", + "2025-26", + "2026-27", + "2027-28", + "2028-29" + ] + }, + { + "all_harvested_fys_within_original_scorecard": true, + "event": "spring_budget_2024", + "official_table": "Table 5.1", + "official_url": "https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html", + "original_scorecard_first_fy": "2023-24", + "original_scorecard_last_fy": "2028-29", + "registry_sha256": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "source_fys": [ + "2023-24", + "2024-25", + "2025-26", + "2026-27", + "2027-28", + "2028-29" + ] + }, + { + "all_harvested_fys_within_original_scorecard": true, + "event": "spring_statement_2025", + "official_table": "Table 3.1", + "official_url": "https://www.gov.uk/government/publications/spring-statement-2025-document/spring-statement-2025-html", + "original_scorecard_first_fy": "2024-25", + "original_scorecard_last_fy": "2029-30", + "registry_sha256": "4ee750cbd1c1e88551ea68d3fae2462c2edb5ff62665ca5b355f60d2e255ca4a", + "source_fys": [ + "2024-25", + "2025-26", + "2026-27", + "2027-28", + "2028-29", + "2029-30" + ] + }, + { + "all_harvested_fys_within_original_scorecard": true, + "event": "spring_budget_2023", + "official_table": "Table 4.1", + "official_url": "https://www.gov.uk/government/publications/spring-budget-2023/spring-budget-2023-html", + "original_scorecard_first_fy": "2022-23", + "original_scorecard_last_fy": "2027-28", + "registry_sha256": "1b6f738faafd9e441e2bd1e2ccb1db198837c551c0fc8279536e3a63bf345393", + "source_fys": [ + "2022-23", + "2023-24", + "2024-25", + "2025-26", + "2026-27", + "2027-28" + ] + } + ], + "head_scope_assessment": "FY2026\u201327 CGT head \u00a395.778978m is one component of an all-head \u00a31372.060473m costing, including Income Tax \u00a31262.326238m. A PE main-rate CGT-only counterpart is partial; the large head ratio is not a whole-package comparison or a diagnosed model error. Head, behaviour and forecast contributions remain unsized.", + "method": "Read exact OOXML notes/styles and verified published Treasury scorecard/costings on official domains; no engine imported or simulated. Existing source-cell receipts retained.", + "notes_cells": { + "Notes!D11": "Costings have been extended beyond their original scorecard period using the growth rate of nominal GDP. This is a standard assumption which we consider to be neutral, but the application to ", + "Notes!D12": "individual costings will necessarily be uncertain. In our Economic and fiscal outlooks (EFO), we report on measures for which the 5-year costing is not representative of the longer-term impact. The data for nominal GDP growth are those presented in our Historical official forecasts database, which is available on our website.", + "Notes!D19": "This database only includes the direct effect of policy measures on receipts, spending and borrowing. It does not include the indirect macroeconomic effects of policy measures or their resulting effect on receipts, spending and borrowing. Since 2010 we have published these indirect effects in the EFO that accompanies each forecast. The total policy effects reported in the Fiscal forecast revisions database includes both the direct and indirect effects of policy decisions.", + "Notes!D20": "For tax measures announced between Budget 1970 and the March Budget 2010, the database only includes the total savings or costs of each policy measure as listed in the relevant Treasury scorecard. From the June Budget 2010 onwards, there is a greater degree of disaggregation, including the effects of each measure on individual tax and spending categories (a measure often affects more than one component). The total effects are consistent with the scorecard and non-scorecard costings at the time the measures were announced.", + "Notes!D23": "All the figures in this database are in \u00a3 million. The figures for the Treasury's published costings are rounded to the nearest \u00a35 million. Where the costings have been extrapolated beyond the original scorecard, the results are shown to the nearest \u00a31 million. We use the Treasury scorecard convention that a positive sign implies a gain to the Exchequer, and so reduces borrowing. Since Budget 2018 we have rounded to the nearest \u00a31 million.", + "Notes!D27": "This database only includes the original policy costing, implicitly assuming it to be correct. There are significant uncertainties around many costings, and their accuracy is often difficult to assess, even after the event. The Treasury does publish some updated policy costings at later fiscal events but these have not been included here. Any revealed change in a costing will be incorporated into subsequent forecasts, and we report on significant revisions in our EFO. Since 2014 we have been recording our subjective assessment of the uncertainty of all tax and AME costings in our online Policy costings uncertainty ratings database." + }, + "official_ab2024_scorecard": { + "all_head_comparison": [ + { + "difference_gbp_million_decimal": "-2.0146244697885296", + "fy": "2024-25", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 90, + "pmd_all_head_gbp_million_decimal": "87.9853755302114704" + }, + { + "difference_gbp_million_decimal": "-0.1745728818617972", + "fy": "2025-26", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 1440, + "pmd_all_head_gbp_million_decimal": "1439.8254271181382028" + }, + { + "difference_gbp_million_decimal": "2.060472970589792", + "fy": "2026-27", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 1370, + "pmd_all_head_gbp_million_decimal": "1372.060472970589792" + }, + { + "difference_gbp_million_decimal": "-0.003825248570099", + "fy": "2027-28", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 1350, + "pmd_all_head_gbp_million_decimal": "1349.996174751429901" + }, + { + "difference_gbp_million_decimal": "-1.354435718529441", + "fy": "2028-29", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 2180, + "pmd_all_head_gbp_million_decimal": "2178.645564281470559" + }, + { + "difference_gbp_million_decimal": "1.31428843609079", + "fy": "2029-30", + "nearest_5m_matches_scorecard": true, + "official_scorecard_gbp_million": 2490, + "pmd_all_head_gbp_million_decimal": "2491.31428843609079" + } + ], + "comparison_note": "PMD all-head sums retain unrounded component values. 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"fy": true, + "head": true, + "million_to_gbp": true, + "sign": true, + "source_column": true, + "title": true + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "row_classification": "out_of_household_scope", + "sheet": "Spending Measures", + "source_row_id": "obr_pmd_nov2025:22819:dd2ccd436f0e20b2", + "source_row_ordinal": 22819, + "source_row_sha256": "dd2ccd436f0e20b255a79b3660b8ac54ffde1e023a58d86399342c107088dc4d", + "tax_head": "Scottish BGA (current)", + "title_cell": "C1710", + "title_value": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "value_cell": "U1710", + "workbook_cell_formula": null, + "workbook_row": 1710, + "workbook_value_gbp_decimal": "-22555697.86413367000000", + "workbook_value_gbp_million_ooxml": "-22.55569786413367" + }, + { + "event_cell": "B1711", + "event_value": "Autumn Budget 2024", + "fy": "2026-27", + "fy_header_cell": "U3", + "harvest_float_normalization_matches": true, + "harvest_value_gbp_decimal": "-2722169.4714540956", + "harvest_value_raw": "-2.7221694714540954", + "has_computed_head_mapping": false, + "head_cell": "D1711", + "identity_checks": { + "fiscal_event": true, + "fy": true, + "head": true, + "million_to_gbp": true, + "sign": true, + "source_column": true, + "title": true + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "row_classification": "out_of_household_scope", + "sheet": "Spending Measures", + "source_row_id": "obr_pmd_nov2025:22825:edacdcc46eb06fe4", + "source_row_ordinal": 22825, + "source_row_sha256": "edacdcc46eb06fe48548e2c7eea972bffcfbcf9e96dcc96be21d86df157b37ed", + "tax_head": "PSCE in RDEL", + "title_cell": "C1711", + "title_value": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "value_cell": "U1711", + "workbook_cell_formula": null, + "workbook_row": 1711, + "workbook_value_gbp_decimal": "-2722169.4714540954000000", + "workbook_value_gbp_million_ooxml": "-2.7221694714540954" + }, + { + "event_cell": "B1712", + "event_value": "Autumn Budget 2024", + "fy": "2026-27", + "fy_header_cell": "U3", + "harvest_float_normalization_matches": true, + "harvest_value_gbp_decimal": "73870561.55572048", + "harvest_value_raw": "73.87056155572049", + "has_computed_head_mapping": false, + "head_cell": "D1712", + "identity_checks": { + "fiscal_event": true, + "fy": true, + "head": true, + "million_to_gbp": true, + "sign": true, + "source_column": true, + "title": true + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "row_classification": "out_of_household_scope", + "sheet": "Spending Measures", + "source_row_id": "obr_pmd_nov2025:22831:ab1c8743daadde1c", + "source_row_ordinal": 22831, + "source_row_sha256": "ab1c8743daadde1c7a7d8d01fbaa9fcb1daad42a2cc2cf8e366c9c9063f339ed", + "tax_head": "Scottish BGA (current)", + "title_cell": "C1712", + "title_value": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 ", + "value_cell": "U1712", + "workbook_cell_formula": null, + "workbook_row": 1712, + "workbook_value_gbp_decimal": "73870561.555720485000000", + "workbook_value_gbp_million_ooxml": "73.870561555720485" + }, + { + "event_cell": "B1713", + "event_value": "Autumn Budget 2024", + "fy": "2026-27", + "fy_header_cell": "U3", + "harvest_float_normalization_matches": true, + "harvest_value_gbp_decimal": "5757889.723234422", + "harvest_value_raw": "5.757889723234421", + "has_computed_head_mapping": false, + "head_cell": "D1713", + "identity_checks": { + "fiscal_event": true, + "fy": true, + "head": true, + "million_to_gbp": true, + "sign": true, + "source_column": true, + "title": true + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "row_classification": "out_of_household_scope", + "sheet": "Spending Measures", + "source_row_id": "obr_pmd_nov2025:22837:75821b59c0b191da", + "source_row_ordinal": 22837, + "source_row_sha256": "75821b59c0b191da7a333af64a2bd4caeb3d3858f50fab85722e637502a36eb3", + "tax_head": "PSCE in RDEL", + "title_cell": "C1713", + "title_value": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 ", + "value_cell": "U1713", + "workbook_cell_formula": null, + "workbook_row": 1713, + "workbook_value_gbp_decimal": "5757889.7232344213000000", + "workbook_value_gbp_million_ooxml": "5.7578897232344213" + } + ], + "workbook": { + "name": "Policy_measures_database_November_2025_.xlsx", + "publication_url": "https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx", + "sha256": "76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619" + } +} diff --git a/results/uk/events/SOURCE_HEAD_AUDIT.md b/results/uk/events/SOURCE_HEAD_AUDIT.md new file mode 100644 index 00000000..a50d90da --- /dev/null +++ b/results/uk/events/SOURCE_HEAD_AUDIT.md @@ -0,0 +1,106 @@ +# Autumn Budget 2024: FY2026–27 source-head audit + +The three selected FY2026-27 OBR amounts are genuine direct policy costing head cells, with correct labels, FY and GBP-million normalization. CGT95.779m is its CGT head, not the whole main-rate/BADR/IR package: the package additionally includes income-tax, stamp-duty, Scottish-block-grant and departmental-spending cells. No source-field shift or missing duplicate selected head was found. This receipt verifies source identity and scope; it does not size behaviour or forecast-vintage effects or diagnose a PolicyEngine defect. + +Workbook: [Policy_measures_database_November_2025_.xlsx](https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx); SHA-256 `76fb24ac780364949e5537563a70f8fbbe30cad6c652195704ea5d72b32ea619`. In Tax Measures, the three adjacent header cells are BH3=`2025-26`, BI3=`2026-27`, BJ3=`2027-28`. The event, measure description and head are physically in columns B, C and D. These fields match the harvest independently; no column or head shift occurred. Spending Measures has its own FY columns, retained separately in the JSON receipt. + +| Measure | Head | Sheet / cell | Source ordinal | Exact harvested GBP | Mapping | +|---|---|---|---:|---:|---| +| SDLT additional-home rate | Stamp duty | Tax Measures / BI2395 | 11648 | 334228735.0 | computed head | +| SDLT additional-home rate | Capital gains tax | Tax Measures / BI2396 | 11654 | -121433670.0 | uncomputed household head | +| SDLT additional-home rate | Inheritance tax | Tax Measures / BI2397 | 11660 | -66413874.00000001 | uncomputed household head | +| Employer NICs package | Income tax | Tax Measures / BI2398 | 11666 | -312921791.2621155 | computed head | +| Employer NICs package | NICs | Tax Measures / BI2399 | 11672 | 23923342053.649563 | computed head | +| Employer NICs package | Corporation tax (onshore) | Tax Measures / BI2400 | 11678 | 104302519.83016719 | outside household scope | +| CGT main rates / BADR / IR | Capital gains tax | Tax Measures / BI2401 | 11684 | 95778978.2266941 | computed head | +| CGT main rates / BADR / IR | Stamp duty | Tax Measures / BI2402 | 11690 | -65673194.77414581 | uncomputed household head | +| CGT main rates / BADR / IR | Income tax | Tax Measures / BI2403 | 11696 | 1262326238.2390866 | uncomputed household head | +| SDLT additional-home rate | Scottish BGA (current) | Spending Measures / U1708 | 22807 | 15535346.1708672 | outside household scope | +| SDLT additional-home rate | PSCE in RDEL | Spending Measures / U1709 | 22813 | 6761880.829132819 | outside household scope | +| Employer NICs package | Scottish BGA (current) | Spending Measures / U1710 | 22819 | -22555697.86413367 | outside household scope | +| Employer NICs package | PSCE in RDEL | Spending Measures / U1711 | 22825 | -2722169.4714540956 | outside household scope | +| CGT main rates / BADR / IR | Scottish BGA (current) | Spending Measures / U1712 | 22831 | 73870561.55572048 | outside household scope | +| CGT main rates / BADR / IR | PSCE in RDEL | Spending Measures / U1713 | 22837 | 5757889.723234422 | outside household scope | + +The workbook cells contain numeric values, with no cell formula. The JSON receipt retains their exact OOXML strings and the exact harvested GBP decimals separately; binary floating conversion followed by multiplication by one million reproduces the harvest. Small representation differences are retained rather than silently rewriting source accounting. + +| Measure | Mapped-head source subtotal GBP | Uncomputed household-head GBP | Outside-scope GBP | All-head source subtotal GBP | +|---|---:|---:|---:|---:| +| CGT main rates / BADR / IR | 95778978.2266941 | 1196653043.46494079 | 79628451.278954902 | 1372060472.970589792 | +| SDLT additional-home rate | 334228735.0 | -187847544.00000001 | 22297227.000000019 | 168678418.000000009 | +| Employer NICs package | 23610420262.3874475 | 0 | 79024652.4945794244 | 23689444914.8820269244 | + +Subtotals are arithmetic over this one measure title and fiscal year; they are descriptive source subtotals, not new OBR claims or computed whole-package PolicyEngine effects. + +For CGT, the tax-head subtotal is £1292432021.69163489; including the two spending accounts gives £1372060472.970589792. Only the CGT head has a numerical counterpart in the current partial construction. The Income Tax and Stamp duty cells remain uncomputed. BADR/IR qualifying-gain and rate histories are missing parameter legs within the announced package; they are not separate source heads, and this receipt cannot allocate a monetary share to them. + +The source notes establish: + +- Notes D19: this database contains direct policy effects and excludes indirect macroeconomic effects. +- Notes D20: measures since June2010 are disaggregated into individual tax and spending categories; the aggregate corresponds to the announcement costing. +- Notes D23: figures are GBP million; positive denotes a gain to the Exchequer. +- Notes D27: entries retain original policy costings, rather than later revisions. +- Notes D29 and D33: head categories can vary by event, and Income Tax is recorded gross of personal tax credits. + +The employer-NIC Income Tax ratio compares a small direct source channel with a model channel that changes wages under the pinned employer-incidence setting. The source notes establish the direct/macro scope distinction, but do not quantify its contribution. SDLT compares the literal Stamp duty head; its behavioural and transaction-population differences remain unsized. The CGT ratio compares only the small CGT head within a package whose larger Income Tax channel is uncomputed. These facts limit interpretation of the large raw ratios. + +No engine was imported or simulation run for this audit. Registry bytes were not changed. The JSON receipt retains source ids, ordinals, full descriptions, fiscal-event cells, raw numeric strings, neighboring rows and source-note text. + +## Original costing basis and forecast horizon + +The November 2025 filename identifies the database collection, rather than a +new forecast for every historical measure. Workbook Notes D27 says it retains +original policy costings and excludes later revisions. Notes D20 says the +individual tax and spending heads sum to the costing at announcement. Notes +D23 identifies GBP million and the positive-gain convention. These are nominal +cash amounts; they are not GDP-normalized. The workbook core metadata records +modification on 9 December 2025. The pinned workbook hash binds that collection +version. [OBR Policy measures database](https://obr.uk/docs/dlm_uploads/Policy_measures_database_November_2025_.xlsx). + +GDP growth appears in a separate extrapolation rule. Notes D11–D12 describes +extensions beyond the original scorecard horizon; Notes C11 is the blue fill +key (`fillId=5`, RGB `FFE1E9EE`). For the CGT row, Tax Measures BG2401 through +BL2401 cover 2024–25 through 2029–30 and use `fillId=3`. BM2401, 2030–31, uses +the blue extension fill. None of the six AB2024 replay years is that extension. +The JSON supplement preserves these exact note cells and styles. + +The original Treasury scorecard's Table 5.1 row 27 reports the whole +main-rate/BADR/IR measure, rather than its CGT head alone. Summing all source +heads gives the following amounts; each rounds to the published figure at +£5 million presentation precision. No source amount has been replaced or +rounded in the registry. [Original Autumn Budget 2024 scorecard](https://www.gov.uk/government/publications/autumn-budget-2024/autumn-budget-2024-html). + +| FY | PMD all-head subtotal £m | Published row 27 £m | +|---|---:|---:| +| 2024–25 | 87.9853755302114704 | 90 | +| 2025–26 | 1439.8254271181382028 | 1440 | +| 2026–27 | 1372.060472970589792 | 1370 | +| 2027–28 | 1349.996174751429901 | 1350 | +| 2028–29 | 2178.645564281470559 | 2180 | +| 2029–30 | 2491.31428843609079 | 2490 | + +Thus the £95.779 million CGT cell in 2026–27 is one head within an original +£1.37 billion announcement costing, including the £1.262 billion Income Tax +head. A CGT-only PolicyEngine counterpart remains a partial construction. +Comparing it with the small literal CGT head does not compare whole packages. +The original costings document uses the OBR CGT forecast to project eligible +assets and includes behavioural responses such as disposal timing. It does +not size the Income Tax head's mechanism here; the head, behaviour and vintage +contributions remain unsized. [Original policy costings, printed page 39](https://assets.publishing.service.gov.uk/media/6721d2c54da1c0d41942a8d2/Policy_Costing_Document_-_Autumn_Budget_2024.pdf#page=39). + +The five registries retain these original scorecard windows: + +| Event | Original scorecard and harvested FY range | +|---|---| +| [Autumn Budget 2024, Table 5.1](https://www.gov.uk/government/publications/autumn-budget-2024/autumn-budget-2024-html) | 2024–25 through 2029–30 | +| [Autumn Statement 2023, Table 5.1](https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html) | 2023–24 through 2028–29 | +| [Spring Budget 2024, Table 5.1](https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html) | 2023–24 through 2028–29 | +| [Spring Statement 2025, Table 3.1](https://www.gov.uk/government/publications/spring-statement-2025-document/spring-statement-2025-html) | 2024–25 through 2029–30 | +| [Spring Budget 2023, Table 4.1](https://www.gov.uk/government/publications/spring-budget-2023/spring-budget-2023-html) | 2022–23 through 2027–28 | + +Spring Budget 2023's 2022–23 cells remain in the source accounting, with no +counterpart asserted from the 2023 population. Original-event forecast wording +for `population_vintage` is supported for the scoring years in this lane. A +future event replay using years beyond its original scorecard horizon needs +an explicit PMD GDP-extension caveat. Collection publication vintage and the +forecast vintage of a costing are separate facts. diff --git a/results/uk/events/SUMMARY.md b/results/uk/events/SUMMARY.md new file mode 100644 index 00000000..80f6764c --- /dev/null +++ b/results/uk/events/SUMMARY.md @@ -0,0 +1,196 @@ +# Recent OBR fiscal-event replays + +The inventories use the pinned populace-uk-2023 bundle definition with policyengine-uk 2.89.2. A seeded registry does not establish a completed numerical replay. Available comparisons use one source head and fiscal year per row. + +Numerical comparison outputs available: 5. Registry inventories available: 5. + +| Event | Replay state | Measures | Source rows | Computed rows | Computed FYs | +|---|---|---:|---:|---:|---| +| [autumn_budget_2024](autumn_budget_2024/COMPARISON.md) | Registered construction replay complete | 74 | 1134 | 33 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29, 2029-30 | +| [autumn_statement_2023](autumn_statement_2023/COMPARISON.md) | Registered construction replay complete | 77 | 1116 | 57 | 2023-24, 2024-25, 2025-26, 2026-27, 2027-28, 2028-29 | +| [spring_budget_2023](spring_budget_2023/COMPARISON.md) | Registered construction replay complete | 89 | 1020 | 15 | 2023-24, 2024-25, 2025-26, 2026-27, 2027-28 | +| [spring_budget_2024](spring_budget_2024/COMPARISON.md) | Registered construction replay complete | 49 | 816 | 48 | 2023-24, 2024-25, 2025-26, 2026-27, 2027-28, 2028-29 | +| [spring_statement_2025](spring_statement_2025/COMPARISON.md) | Registered construction replay complete | 32 | 498 | 12 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29, 2029-30 | + +## Source inventory accounting + +These amounts sum all source heads and costing years, including zero cells. They are inventory totals, not one-year event costings or numerical agreement statistics. + +| Event / class | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| autumn_budget_2024 / expressible | 0 | 0 | 0.000 | 0.000 | +| autumn_budget_2024 / partial | 5 | 60 | 148.279 | 152.288 | +| autumn_budget_2024 / not_expressible | 43 | 438 | 42.163 | 71.094 | +| autumn_budget_2024 / out_of_household_scope | 26 | 636 | -380.606 | 477.285 | +| autumn_statement_2023 / expressible | 0 | 0 | 0.000 | 0.000 | +| autumn_statement_2023 / partial | 4 | 84 | -55.217 | 65.982 | +| autumn_statement_2023 / not_expressible | 35 | 318 | 15.971 | 21.286 | +| autumn_statement_2023 / out_of_household_scope | 38 | 714 | -67.493 | 99.223 | +| spring_budget_2023 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_budget_2023 / partial | 2 | 18 | -2.014 | 2.014 | +| spring_budget_2023 / not_expressible | 39 | 324 | -22.202 | 40.640 | +| spring_budget_2023 / out_of_household_scope | 48 | 678 | -63.834 | 83.759 | +| spring_budget_2024 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_budget_2024 / partial | 3 | 48 | -51.930 | 58.201 | +| spring_budget_2024 / not_expressible | 26 | 276 | 9.152 | 28.291 | +| spring_budget_2024 / out_of_household_scope | 20 | 492 | -1.255 | 25.416 | +| spring_statement_2025 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_statement_2025 / partial | 2 | 18 | 2.365 | 13.031 | +| spring_statement_2025 / not_expressible | 17 | 156 | 13.906 | 22.174 | +| spring_statement_2025 / out_of_household_scope | 13 | 324 | -10.696 | 39.774 | + +### Not-expressible gap split + +construction_pending identifies unfinished replay constructions; model_or_data_gap identifies evidenced model or data limitations. + +| Event / gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| autumn_budget_2024 / construction_pending | 14 | 114 | -2.503 | 21.454 | +| autumn_budget_2024 / model_or_data_gap | 29 | 324 | 44.666 | 49.640 | +| autumn_statement_2023 / construction_pending | 24 | 204 | 8.607 | 10.499 | +| autumn_statement_2023 / model_or_data_gap | 11 | 114 | 7.364 | 10.787 | +| spring_budget_2023 / construction_pending | 23 | 180 | -18.605 | 22.208 | +| spring_budget_2023 / model_or_data_gap | 16 | 144 | -3.597 | 18.432 | +| spring_budget_2024 / construction_pending | 17 | 192 | -4.211 | 14.828 | +| spring_budget_2024 / model_or_data_gap | 9 | 84 | 13.364 | 13.463 | +| spring_statement_2025 / construction_pending | 6 | 42 | 4.520 | 4.858 | +| spring_statement_2025 / model_or_data_gap | 11 | 114 | 9.386 | 17.316 | + +## Agreement profile + +| Tax head | Source-row ratio bins | +|---|---| +| Aggregates levy | not_available: 6 | +| Air passenger duty | not_available: 12 | +| Alcohol duty | not_available: 36 | +| Bank surcharge | not_available: 12 | +| Betting | not_available: 18 | +| Building safety levy | not_available: 6 | +| Business rates | not_available: 54 | +| CBAM | not_available: 12 | +| Capital gains tax | not_available: 109, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Climate change levy | not_available: 30 | +| Company and other credits | not_available: 60 | +| Corporation tax (onshore) | not_available: 234 | +| Council Tax | not_available: 30 | +| Crime levy | not_available: 6 | +| Customs duty | not_available: 54 | +| Electricity generators levy | not_available: 12 | +| Emissions trading scheme | not_available: 6 | +| Energy bills subsidies | not_available: 18 | +| Energy profits levy | not_available: 12 | +| Fuel Duty | not_available: 12 | +| Fuel duty | not_available: 6 | +| Gross operating surplus | not_available: 6 | +| Immigration health surcharge | not_available: 6 | +| Income tax | both_zero: 10, not_available: 404, opposite_sign: 1, pe_zero: 21, same_sign_ratio_at_least_2: 14 | +| Inheritance tax | not_available: 60 | +| Interest and dividend receipts | not_available: 54 | +| Landfill tax | not_available: 12 | +| Locally-financed capital expenditure | not_available: 24 | +| Locally-financed current expenditure | not_available: 132 | +| Multinational top-up tax | not_available: 6 | +| NICs | both_zero: 5, not_available: 170, pe_zero: 5, same_sign_ratio_0.8_to_1.25: 8, same_sign_ratio_1.25_to_2: 20, same_sign_ratio_at_least_2: 2 | +| Net public service pension payments | not_available: 18 | +| North sea taxes | not_available: 6 | +| Other AME (current) | not_available: 66 | +| Other departmental expenditure (capital) | not_available: 30 | +| Other departmental expenditure (current) | not_available: 12 | +| Other tax | not_available: 12 | +| PSCE in RDEL | not_available: 876 | +| PSGI in CDEL | not_available: 216 | +| Passport fees | not_available: 6 | +| Penalties | not_available: 18 | +| Plastic packaging tax | not_available: 6 | +| Scottish AME (capital) | not_available: 12 | +| Scottish AME (current) | not_available: 36 | +| Scottish BGA (capital) | not_available: 54 | +| Scottish BGA (current) | not_available: 684 | +| Soft drinks Levy | not_available: 6 | +| Stamp duty | not_available: 79, same_sign_ratio_at_least_2: 5 | +| Statutory gaming levy | not_available: 6 | +| Student loans | not_available: 30 | +| Tobacco duty | not_available: 48 | +| VAT | not_available: 139, same_sign_ratio_0.8_to_1.25: 5 | +| VAT refunds | not_available: 12 | +| Vaping duty | not_available: 18 | +| Vehicle excise duty | not_available: 18 | +| Visa fees | not_available: 12 | +| Welfare inside cap | both_zero: 10, not_available: 254, pe_zero: 5, same_sign_ratio_0.5_to_0.8: 16, same_sign_ratio_0.8_to_1.25: 5, same_sign_ratio_1.25_to_2: 10, same_sign_ratio_at_least_2: 1, same_sign_ratio_below_0.5: 17 | +| Welfare outside cap | not_available: 96 | +| Welsh BGA (current) | not_available: 30 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 678 | +| business_tax | not_available: 516 | +| capital_gains_tax | not_available: 73, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| carers_allowance | not_available: 12 | +| child_benefit | both_zero: 2, pe_zero: 5, same_sign_ratio_at_least_2: 5 | +| fuel_duty | not_available: 18 | +| housing_benefit | both_zero: 1, not_available: 6, same_sign_ratio_0.5_to_0.8: 5 | +| income_tax | not_available: 104, pe_zero: 5, same_sign_ratio_at_least_2: 5 | +| indirect_tax | not_available: 162 | +| inheritance_tax | not_available: 90 | +| local_government_finance | not_available: 6 | +| national_insurance | both_zero: 18, not_available: 129, opposite_sign: 1, pe_zero: 21, same_sign_ratio_0.5_to_0.8: 10, same_sign_ratio_0.8_to_1.25: 13, same_sign_ratio_1.25_to_2: 29, same_sign_ratio_at_least_2: 7 | +| other | not_available: 840 | +| savings | not_available: 36 | +| scope | not_available: 1152 | +| stamp_duty_land_tax | not_available: 25, same_sign_ratio_at_least_2: 5 | +| tax_benefit | not_available: 156 | +| transport | not_available: 120 | +| universal_credit | both_zero: 4, not_available: 25, same_sign_ratio_0.5_to_0.8: 1, same_sign_ratio_below_0.5: 12 | +| value_added_tax | not_available: 13, same_sign_ratio_0.8_to_1.25: 5 | +| welfare | not_available: 240 | +| winter_fuel_payment | not_available: 18, same_sign_ratio_1.25_to_2: 1, same_sign_ratio_below_0.5: 5 | + +## Named axes and explained share + +population_vintage tags every row: the fiscal event's OBR forecast differs from the certified 2023 population and its later calibration targets. behavioural_adjustment, baseline_vintage, cy_proxies_fy and head_scope describe the other construction differences. construction_scope identifies partial measures. The pipeline does not adjust the population vintage. + +Pinned employer-NIC incidence assigns the wage adjustment fully to employees while holding employer cost fixed. OBR's direct per-head costings exclude separately reported macroeconomic indirect effects. This construction/head_scope difference is named, but its contribution to the raw gaps remains unsized. + +Axis-tagged coverage: 165 computed rows, £166.990bn of absolute raw gap. Explained share is available on 0 rows; relevant unsized axes withhold it on the rest. These are different quantities. + +## Largest unexplained divergences + +The queue below is ranked by absolute residual_plus_unsized, after any evidence-backed sized terms. It names variables and a minimal run selection for investigation. A raw gap with unsized vintage or behavioural terms does not establish a PolicyEngine model issue. Multiple years of one measure share a potential mechanism, so the queue selects one row per measure. + +| Event / measure | FY / head | Residual £bn | Variables | Cause class | Evidence / diagnosis | Minimal replay | +|---|---|---:|---|---|---|---| +| autumn_budget_2024 / Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 / Income tax | -9.274 | income_tax | Construction and head scope; wage incidence | employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about −£8bn to −£9bn, versus OBR's roughly −£0.1bn to −£0.3bn direct head costing. CY2026 also has a −£1.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE–OBR difference unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029` | +| spring_budget_2023 / Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 / Income tax | -6.036 | income_tax | PE model issue; construction scope | pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2023 --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027` | +| autumn_budget_2024 / Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 / Capital gains tax | 5.028 | capital_gains_tax | Construction scope; behavioural adjustment and head scope | The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is £23.4bn versus £18.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027` | +| autumn_statement_2023 / National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 / NICs | -2.824 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Data level and population vintage; behavioural adjustment | The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028` | +| spring_budget_2024 / National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 / NICs | -2.575 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Data level and population vintage; behavioural adjustment | The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028` | +| spring_statement_2025 / Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 / Welfare inside cap | -2.427 | universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_statement_2025 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029` | +| autumn_budget_2024 / Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 / Stamp duty | 1.846 | stamp_duty_land_tax | PE model/data issue; behavioural adjustment and head scope | additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is £94.7bn; 2pp of that is about £1.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029` | +| spring_budget_2024 / High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 / Income tax | -1.779 | income_tax | PE model issue, fixed on main after the certified pin | The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028` | +| spring_statement_2025 / Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 / Welfare inside cap | 1.124 | universal_credit | PE model issue; index and baseline vintage; head scope | The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027–2029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027–2029 uplifts are policyengine-uk#2239. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_statement_2025 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029` | +| autumn_budget_2024 / Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2026-27 / Welfare inside cap | -1.052 | winter_fuel_allowance | Baseline vintage | From 2025 the pinned £35,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024–25; Pension Credit take-up and behaviour remain unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__winter_fuel_means_test --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026` | +| autumn_statement_2023 / National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 / NICs | -0.970 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | PE model issue; Class 2/Class 4 cap interaction | The FY2027–28 announced artifact records −£552.039m in ni_class_2 and −£786.808m in ni_class_4, alongside +£11.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with £143,750 self-employment income and zero employee NICs reproduces a £1,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027` | +| spring_budget_2024 / National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 / NICs | -0.500 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028` | +| autumn_statement_2023 / Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2028-29 / Welfare inside cap | 0.413 | housing_benefit, universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028` | +| autumn_budget_2024 / VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 / VAT | -0.338 | private_school_vat | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --measures autumn_budget_2024__private_school_vat_20pct --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029` | +| autumn_statement_2023 / National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 / NICs | -0.268 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028` | +| spring_budget_2023 / DWP: increase the maximum support available in Universal Credit for childcare costs | 2024-25 / Welfare inside cap | 0.085 | universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2023 --measures spring_budget_2023__uc_childcare_cap_increase --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024` | + +Evidence-backed PolicyEngine issue candidates recorded: 12. No upstream issues were filed by this replay lane. + +## Measured model investigation candidates + +These are engine observations reproduced separately from the national costing. Their national contribution remains unsized. The list contains only observed candidates; it is not padded to ten. + +| Candidate | Class | Variables | Evidence | Minimal reproducer | +|---|---|---|---|---| +| carers_allowance_earnings_test_absent | pe_gap | carers_allowance | variables/gov/dwp/carers_allowance.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case carers_allowance_earnings_test_absent` | +| cgt_main_rate_commencement | pe_gap | capital_gains_tax | parameters/gov/hmrc/cgt/basic_rate.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case cgt_main_rate_commencement` | +| sdlt_additional_home_hike_absent | pe_gap | sdlt_on_residential_property_transactions, stamp_duty_land_tax | parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case sdlt_additional_home_hike_absent` | +| private_school_vat_current_law_lever_zero | pe_gap | private_school_vat | parameters/gov/contrib/labour/private_school_vat.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case private_school_vat_current_law_lever_zero` | +| dividend_band_threshold_lag | pe_gap | dividend_income_tax, income_tax | parameters/gov/hmrc/income_tax/rates/dividends.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case dividend_band_threshold_lag` | +| class4_threshold_indexation_from_2027 | pe_gap | ni_class_4 | parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case class4_threshold_indexation_from_2027` | +| uc_lcwra_protection_stops_at_2030 | investigation | uc_LCWRA_element | scenarios/uc_reform.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case uc_lcwra_protection_stops_at_2030` | +| employer_nics_state_pension_age_exemption | pe_gap | ni_liable, ni_class_1_employer, ni_class_1_employee | variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case employer_nics_state_pension_age_exemption` | +| pension_taper_omits_employer_contributions | pe_gap | adjusted_net_income, pension_annual_allowance | variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case pension_taper_omits_employer_contributions` | +| annual_allowance_charge_single_marginal_rate | pe_gap | personal_pension_contributions_tax | variables/gov/hmrc/pensions/private_pension_contributions_tax.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case annual_allowance_charge_single_marginal_rate` | diff --git a/results/uk/events/TEST_VERIFICATION.json b/results/uk/events/TEST_VERIFICATION.json new file mode 100644 index 00000000..2b782c46 --- /dev/null +++ b/results/uk/events/TEST_VERIFICATION.json @@ -0,0 +1,47 @@ +{ + "actual_national_determinism": "Original local VAT2026 plus two fresh offline Modal runs byte-identical on frozen registry77b9087c; immutable artifact and full receipts in DETERMINISM_VERIFICATION.json. Fresh final-registry run differs only in registry SHA; final full-grid byte check pending.", + "consolidated_pytest": { + "environment": "Python 3.12.14 with CI test dependencies; no policyengine-uk installed, so no additional engine systems or simulations", + "log": ".venv-replay-checks/full-replay-tests.log", + "passed": 431, + "seconds": 2229.52, + "skipped": 9 + }, + "earlier_pinned_broad_attempt": { + "interrupted_before_completion": true, + "passed": 334, + "reason": "Two existing mode-2 dry-run subprocesses exceeded their 60 second limits under heavy shared-host contention.", + "subprocess_startup_timeouts": 2 + }, + "final_post_classification_pytest": { + "environment": "Python 3.12.14 with test dependencies and no policyengine-uk installed; engine-optional tests skipped", + "log": ".venv-replay-checks/final-post-classifier-tests.log", + "passed": 385, + "scope": "11 event, Modal, AB2025 and mode-2 registry/staging/decomposition regression test files", + "seconds": 403.27, + "skipped": 9 + }, + "later_focused_checks": { + "actual_repeat_provenance_checks_passed": 2, + "classification_suite_passed": 40, + "ignored_adoption_guard_checks_passed": 3, + "modal_adapter_passed": 23 + }, + "legacy_proof": "LEGACY_VERIFICATION.json", + "pinned_environment": { + "comparison_tests_passed": 46, + "compute_stage_tests_passed": 18, + "offline_actual_ab2025_guards": "original and refactored output byte-identical; see LEGACY_VERIFICATION.json", + "policyengine": "5.0.2", + "policyengine-core": "3.27.1", + "policyengine-uk": "2.89.2", + "registry_tests_passed": 18 + }, + "property_checks": [ + "exact signed and absolute source-pound accounting", + "Exchequer orientation and reversal involution", + "head effects sum to declared measure total", + "signed ratio bins invariant under scaling", + "deterministic artifact and staged/comparison rendering" + ] +} diff --git a/results/uk/events/autumn_budget_2024/COMPARISON.csv b/results/uk/events/autumn_budget_2024/COMPARISON.csv new file mode 100644 index 00000000..34303ae0 --- /dev/null +++ b/results/uk/events/autumn_budget_2024/COMPARISON.csv @@ -0,0 +1,1135 @@ +event_slug,source_row_id,measure_key,title,classification,gap_kind,measure_type,fy,year,tax_head,source_table,source_column,obr_value_gbp,obr_value_gbp_decimal,pe_value_gbp,gap_gbp,pe_to_obr_ratio,ratio_bin,status,reason,construction_note,missing_legs,head_variables,artifact,artifact_sha256,axes,decomposition_status,valued_components,unsized_axes,residual_gbp,residual_label,explained_share,explained_share_withheld,diagnosis +autumn_budget_2024,obr_pmd_nov2025:11574:190a6f33e6b62da4,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11580:134396a8c43f09d8,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11586:1c905b2c78e2f5ad,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11568:9adeedf69e1fd449,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22763:d53fb366d8f10040,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22757:b5804afcaab3e649,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11575:8db01ebaba038f86,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11581:03b60adabcd867c0,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11587:f02ce889756ce365,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,19925059.3725067,19925059.3725067,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11569:bac4dfce17ca063c,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-21520150.51959181,-21520150.51959181,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22764:001f7067f6b3ba77,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22758:ff25d55145d95aee,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11576:13a97f17f2b8067f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,197135369.73736358,197135369.73736358,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11582:cd523b867051748d,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3790930419.218608,3790930419.218608,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11588:c61e305c6f88562d,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,60798604.675213374,60798604.675213374,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11570:6f89cfe611beb069,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-22059926.30030609,-22059926.30030609,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22765:b6627212317682d6,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,7367617.749642734,7367617.749642734,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22759:515ec23539c8adbe,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,133727310.52195902,133727310.52195902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11577:7a6ae563f64f389e,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,127311189.53543545,127311189.53543545,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11583:41ab596aefd8962b,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5729334052.385088,5729334052.385088,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11589:7fbfa15c108853c3,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,102248546.81655523,102248546.81655523,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11571:6162a6cf0c70c0a5,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-22653771.352746844,-22653771.352746844,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22766:350a6e7836d02b3e,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-2111519.415894798,-2111519.415894798,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22760:38b4221bd56bb630,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-38333282.877560884,-38333282.877560884,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11578:b917c304743da2cf,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,117777320.75587527,117777320.75587527,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11584:cbe38381f49a6410,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2319177985.4953666,2319177985.4953666,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11590:d63c23bb18785f78,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,146840090.98793942,146840090.98793942,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11572:34ff7cbcff1a33ea,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-23267585.36616991,-23267585.36616991,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22767:87590c111055dab7,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-924572.4035413635,-924572.4035413635,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22761:8aae3ecb7c80ea58,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-16755826.605048032,-16755826.605048032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11579:78dfbb44d3aa645a,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,141393043.49077383,141393043.49077383,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11585:1f18d62f8fe6b54f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-201552010.67055285,-201552010.67055285,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11591:75c7d81b53bd755f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,194206435.40936834,194206435.40936834,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11573:1bb12a2e8c822499,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,-23879606.847736355,-23879606.847736355,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22768:c88934915a908f76,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-686077.166807473,-686077.166807473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22762:cb2f7eb9cedd35f7,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-12476326.565482542,-12476326.565482542,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11742:c4aa9076a6ecab4c,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2024-25,2024,Air passenger duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11743:4f1fef5ce0bcf4a8,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2025-26,2025,Air passenger duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11744:5f6b54b1dfecacdf,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2026-27,2026,Air passenger duty,Tax Measures (Policy measures database),2026-27,521394753.1160023,521394753.1160023,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11745:7c1a0ed2f17f04c4,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2027-28,2027,Air passenger duty,Tax Measures (Policy measures database),2027-28,585476526.1568952,585476526.1568952,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11746:041c296b2283952a,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2028-29,2028,Air passenger duty,Tax Measures (Policy measures database),2028-29,650118789.7393818,650118789.7393818,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11747:940757290848145c,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2029-30,2029,Air passenger duty,Tax Measures (Policy measures database),2029-30,719409071.2110245,719409071.2110245,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11838:ae4f3acb57e34cdf,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-12046533.381279636,-12046533.381279636,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11839:8c49cd8b3c2dee5c,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-83325427.5043397,-83325427.5043397,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11840:17dcdea41c990c11,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-87303474.3754341,-87303474.3754341,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11841:ee8e7c6278835410,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-90735536.26803418,-90735536.26803418,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11842:17eb5664d5f83a9e,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,-94744189.17976122,-94744189.17976122,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11843:ece5605f319feeb6,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,-98626932.73735005,-98626932.73735005,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11832:6290f5155ba7ecb4,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-1723024.5415469978,-1723024.5415469978,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11833:34b8b1ed0b3d2594,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-4580581.592362055,-4580581.592362055,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11834:e8dac94a64f08817,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-5106750.387094706,-5106750.387094706,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11835:d35195d525829899,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-5626850.945811116,-5626850.945811116,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11836:31e76cc83994e75a,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-6164957.810216602,-6164957.810216602,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11837:a3bc02b0e83e4024,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-6712051.984219233,-6712051.984219233,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11424:df9ac19b134a5ed5,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,7003584.624285908,7003584.624285908,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11425:2b3273315d35e1c7,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,9854470.6917841,9854470.6917841,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11426:c57232babf2523ed,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,7376514.439687364,7376514.439687364,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11427:f28f9406ef26a27e,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,4691428.546785736,4691428.546785736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11428:598149e0aa7e2f15,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,4917210.503794578,4917210.503794578,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11429:995bc754a8dbeab0,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5144161.792535408,5144161.792535408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23045:3ccf8821df2b8661,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,-4200000.0,-4200000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23051:3b8e7c367c08e14f,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23046:ed25c382ef116150,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-27400000.000000004,-27400000.000000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23052:882743b1123e519e,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,84000.0,84000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23047:3deb1ac4fb3baa49,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-39800000.00000001,-39800000.00000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23053:dcc35b4663b34512,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,632000.0,632000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23048:ea2ae4c882b2ebb4,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-19400000.000000004,-19400000.000000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23054:c3a12f1a483ed287,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,1428000.0000000002,1428000.0000000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23049:14969059bdb214d2,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-4800000.000000001,-4800000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23055:86ec2cafde5098cf,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,1816000.0000000002,1816000.0000000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23050:c91ba8c13036be34,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23056:f592d6897d71c3b2,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,1912000.0000000005,1912000.0000000005,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11778:96bb58f50098b643,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11784:e54ba93e716bcce3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,33196762.132554986,33196762.132554986,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11790:469230364cbf398c,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22961:ae58369020371e31,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22955:91437a48f88558f8,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22949:f98299db9085918c,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22943:80b64514c8091eaa,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11779:8f50835898600bcf,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-1549198922.0,-1549198922.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11785:473e563bde93be80,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,124007540.20672068,124007540.20672068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11791:bd13221fde2affe3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22962:e11ca44d15f45f37,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,960503331.6400001,960503331.6400001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22956:ec3f637d5f655d7b,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-960503331.6400001,-960503331.6400001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22950:71ff0fd79ccc50af,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-151572673.1959182,-151572673.1959182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22944:b06fac9ddea14175,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-147429585.245218,-147429585.245218,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11780:4a4ab9130b446721,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11786:edf2a8ab964c2e21,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11792:5bd76e28d159f31a,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,46717642.691831976,46717642.691831976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22963:cc2829ad6fa424cf,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22957:fe4e736d1318c221,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22951:67b3dced8abfe2d0,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22945:0b9827d466998f51,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11781:bfcb6e8e74c7ce94,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11787:73d931aae9e76c1b,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11793:8ffbecdd91ee9db0,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-13347897.911951996,-13347897.911951996,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22964:54bf6d930177a165,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22958:1edde77b2bb3df69,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22952:db5621397b46b5e7,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22946:aaaafdaf516d8753,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11782:3b220d8c6ddea8cd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11788:23999ce2b2f8d63e,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11794:0a47f780109621fd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22965:360cbe8d39ae29b7,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22959:404bb70806871e78,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22953:417a1bfd5a609add,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22947:cd8f72befcf76ad5,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11783:3546e8c6d2780e44,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11789:504f8d9b40984be3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11795:d4a677ada921e855,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22966:73dcef991846d7d4,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22960:1d45160bb9d79e18,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22954:37b501102d9807e9,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22948:3f48f87f7467a7fd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11796:19083ed00d762a91,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11802:a6ee3f4bdfc7cf0e,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1818508.1376754264,1818508.1376754264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11808:17920a2f576350f9,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22985:92cf8d2cafb9270d,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22979:da3fdf8899bb50f3,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22973:fcdc49ab076f04ae,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22967:6f1f1256988b76be,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11797:912c342c1c67a753,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-129183761.0,-129183761.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11803:4c71127f5f6ea725,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,20857081.767689835,20857081.767689835,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11809:9bfc54e06d1601ac,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22986:e4113c6ba3feb554,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,80093931.82000001,80093931.82000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22980:e1ff8da985233e56,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-80093931.82000001,-80093931.82000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22974:9f0bc8467954d076,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-12639260.013810288,-12639260.013810288,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22968:e8a153c7a2a48b10,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-12293778.438768737,-12293778.438768737,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11798:81098de3fefe902c,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-142115792.0,-142115792.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11804:2aa650c241cf9cf6,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,23860703.43504347,23860703.43504347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11810:8da1877d988c9eb1,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1947832.7483580015,1947832.7483580015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22987:52056efe526bb138,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,83848317.27999999,83848317.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22981:cdc793addf5e4a38,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-83848317.27999999,-83848317.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22975:de8fb29f66035f16,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-13863180.620179787,-13863180.620179787,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22969:c5bb0c630d7d6eba,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-13378111.826975841,-13378111.826975841,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11799:0d9ef8d2ab4efb97,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-142332992.0,-142332992.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11805:19182e26478f084d,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,23973432.718688007,23973432.718688007,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11811:5c15b48a56ed29a0,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1586298.269388001,1586298.269388001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22988:ea412af108ba4a10,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,83976465.27999999,83976465.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22982:b63a61895b646c04,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-83976465.27999999,-83976465.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22976:c4ad93c561da5e37,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-13905124.472625207,-13905124.472625207,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22970:3cac47326187cf61,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-13471761.70440055,-13471761.70440055,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11800:4c553e64a75cd05b,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-142567647.0,-142567647.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11806:18b5532066b236ec,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24146481.863776017,24146481.863776017,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11812:b1448a1c2ca40114,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1536851.0142720009,1536851.0142720009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22989:ff410b92a3e0e529,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,84114911.72999999,84114911.72999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22983:9812fabf428fbf8b,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-84114911.72999999,-84114911.72999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22977:92c46128a2fd09ee,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-13928104.194014307,-13928104.194014307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22971:0ea22143dec238ea,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-13493900.22181832,-13493900.22181832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11801:2fd1eb692731b745,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,-142802629.0,-142802629.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11807:9c7b72713615b741,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,16014040.755857553,16014040.755857553,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11813:4fccbe9833069ce4,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1544592.215739001,1544592.215739001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22990:a2141b3f4dacca37,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,84253551.10999998,84253551.10999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22984:493b63c550b8b094,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-84253551.10999998,-84253551.10999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22978:21c1e6704edd010f,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-13951111.360566003,-13951111.360566003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22972:b759b120e1be63d9,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-13516069.353438403,-13516069.353438403,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11628:5ff074bda5e8d045,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22787:deef0e33f30fbd71,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22793:464e5dc5a79d36df,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22799:63512e370bd4b0fe,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11629:e90a9be86e82913e,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,133870385.0,133870385.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22788:94b8a3e47b70f431,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-82999638.7,-82999638.7,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22794:a78c152276e00a30,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,7608599.498003756,7608599.498003756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22800:b8c11234c9c83c5b,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,12263955.997602718,12263955.997602718,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11630:53fa12adfc8a9e5a,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,137474431.0,137474431.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22789:d0d9bb0a2669bfcd,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-81109914.29,-81109914.29,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22795:ffb0bd1b341d46b3,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,13450414.086176215,13450414.086176215,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22801:948bae641e9f6e51,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,13082760.423036456,13082760.423036456,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11631:e5823255b6722e8b,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,140359148.0,140359148.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22790:dfeb997667337856,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-82811897.32,-82811897.32,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22796:dd46937566cff097,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,13732653.029732432,13732653.029732432,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22802:00eb0ff943bc6d29,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,13357284.646375563,13357284.646375563,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11632:1cacc8360c5ee638,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,143243866.0,143243866.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22791:eb5214ab112277e3,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-84513880.94,-84513880.94,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22797:d6cae98d10c62df0,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,14014892.071128033,14014892.071128033,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22803:3ab141a12b7aef96,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,13631808.964879712,13631808.964879712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11633:ec3951d0dae0f2a6,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,146128584.0,146128584.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22792:5fe2e19ebbdab567,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,-86215864.55999999,-86215864.55999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22798:ad940077c275a770,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,14297131.112523638,14297131.112523638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22804:cf920239e568692c,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,13906333.283383863,13906333.283383863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23075:12f5fbd8c5e934e3,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23069:dfa2f4afdbed7d46,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23057:d6f9df8eff3025b2,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23063:859cb96ee0a35fb0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23081:32b770aa1ab63c79,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23076:e29149789bb6b00a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-1463773000.0000002,-1463773000.0000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23070:601ffd5f8308581f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-300216000.0,-300216000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23058:fcbd003181f00bae,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,521425558.4634082,521425558.4634082,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23064:9c8c7f429f987b01,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,33936000.0,33936000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23082:eea105a11bf3119c,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,22117022.631656352,22117022.631656352,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23077:2522ef77cfae6f08,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,22692000.0,22692000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23071:37d66a927a02c3f2,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23059:bff5f3d801ed57a0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23065:10e806bb040793bd,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23083:8fa3f12ccca2f5a6,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23078:29324a3d3a6ef74c,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23072:be7a90ea6c1be901,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23060:d6393d24a9de56df,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23066:62c1c5141e6d538b,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23084:644aabf5592c777f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23079:97ba95d29fc48592,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23073:ab2de136551024e1,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23061:0167018934d4ed2a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23067:64ab2a237df8cf4a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23085:e0eb7579ea5411b0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23080:16922619dc17964f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23074:aedf076d8cc6efc1,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23062:80f270eb0857ca22,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23068:d948f6f9fa65f83e,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23086:2f6240faa7a82ed9,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11820:18866a5aeb175c97,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-20360355.297638115,-20360355.297638115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11826:a8e2fb02170f4347,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22997:cc03662eddf3f815,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22991:9d0f76777cb4512a,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11821:daff22f6859e7b1c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-176506860.84990838,-176506860.84990838,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11827:3b33e06b36ad2d8c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22998:ffa37c5b11bb2b49,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22992:692a692d1ff8055c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11822:e2822b93fc9783ba,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-70008378.24635203,-70008378.24635203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11828:cd002ede8d1fe549,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-49760289.36728237,-49760289.36728237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22999:fd35511fd1c0c3f1,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-527924.8170332415,-527924.8170332415,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22993:eb3e176f79c19b57,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3226714.471281163,-3226714.471281163,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11823:e20287d8d5ef351a,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,22329699.742388956,22329699.742388956,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11829:13644818ebc1e946,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,20449359.103514966,20449359.103514966,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23000:90c0434deae76f88,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,214807.3116904426,214807.3116904426,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22994:0b796d2bdb3de848,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1326255.303754621,1326255.303754621,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11824:f2b09f69c5b00345,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24547088.525626477,24547088.525626477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11830:e522beb6b6589a52,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2665779.71937543,2665779.71937543,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23001:b50fe1ab22ec33b1,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,27821.919759029443,27821.919759029443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22995:2ac84a73f33fa533,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,172788.24642617555,172788.24642617555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11825:179e8a34bf958dd7,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,21397881.86580441,21397881.86580441,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11831:3b202caef4ab5088,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2061542.6651466335,2061542.6651466335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23002:47014792f252704e,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,21389.86026580066,21389.86026580066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22996:bcda8411d44580cb,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,133689.12878563345,133689.12878563345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11682:73295721bdfdb9e8,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11694:ade1673d32f6604b,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,45894340.401895285,45894340.401895285,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22835:93eff38f9e206ebc,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,881470.0926138684,881470.0926138684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22829:48aea91ecc2734f1,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,4502630.249669727,4502630.249669727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11688:dcd2e2e6301193f3,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,36706934.78603259,36706934.78603259,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11683:b9096ecd110093bf,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,1005043228.7250798,1005043228.7250798,4655334129.036697,3650290900.311618,4.631974024582101,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json,f8dcfdd9c3c8032dfe54a1451a0598d73df2065370401e74a60873c16032cb8f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",3650290900.311618,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11695:6d29375672cd45e7,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,448727476.6050552,448727476.6050552,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22836:46b312b678d3c12e,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1410735.2449058858,1410735.2449058858,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22830:1b3ca3ad7932d614,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,25579185.297371842,25579185.297371842,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11689:8192b33705abc153,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-40935198.754274525,-40935198.754274525,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11684:0d39628e9b763f67,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,95778978.2266941,95778978.2266941,4793563953.670055,4697784975.443361,50.04818429284584,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json,83898bfb4e09e3a135aa520dfd87a2b9f196c51a98c92e7f955f98db141d7e8d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",4697784975.443361,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11696:84f6e0e5fe5ec657,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1262326238.2390866,1262326238.2390866,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22837:75821b59c0b191da,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,5757889.723234422,5757889.723234422,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22831:ab1c8743daadde1c,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,73870561.55572048,73870561.55572048,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11690:cfacef00089fe7d2,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-65673194.77414581,-65673194.77414581,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11685:440412b0fb8c6e2d,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-75842400.81283405,-75842400.81283405,4952429950.859825,5028272351.672659,-65.29896071040218,opposite_sign,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json,3ba224e1859ebadf4c5793116540f67845b104d7fa899c3eb378d99e5f54a738,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",5028272351.672659,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11697:b41b55d5b8cbd0c7,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1388465535.769306,1388465535.769306,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22838:b0c109139b2c7337,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6697896.998231041,6697896.998231041,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22832:9f4c74a62730d0a2,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,82106051.6413076,82106051.6413076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11691:2bcdf86f45b6b126,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-51430908.84458069,-51430908.84458069,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11686:9ceb140875d859b8,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,755655285.3792045,755655285.3792045,5112968146.86298,4357312861.483775,6.7662706074995285,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json,1ab5607bb181d66be698fce218e3846de4aede26c892880f21152e99a15ee187,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",4357312861.483775,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11698:85efd8e5130ecc7d,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1388878096.7939453,1388878096.7939453,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22839:e2b393c5a46deff3,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,6539645.430615809,6539645.430615809,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22833:50327aa26d0c6316,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,81868169.5501212,81868169.5501212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11692:6df82bc59b0bf861,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-54295632.87241625,-54295632.87241625,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11687:f738e039412d9872,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,985880688.8779727,985880688.8779727,5273812739.539009,4287932050.6610365,5.3493417601486,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json,52c401fd1a83f6997d6573525214d4eb4a8987a144a8e063dc0e68db79216f49,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",4287932050.6610365,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11699:6ff71275479301e4,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1470607578.9952433,1470607578.9952433,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22840:1197e330a3c46ef4,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,6848598.70149791,6848598.70149791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22834:74c3bd563eca97a5,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,86660781.2404471,86660781.2404471,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11693:fce3f1c54885e725,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-58683359.37907022,-58683359.37907022,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11886:d3642ba05b9b6db6,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2024-25,2024,CBAM,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11887:c06b6e9544b4c0da,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2025-26,2025,CBAM,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11888:f7f3fbdbdd52cee2,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2026-27,2026,CBAM,Tax Measures (Policy measures database),2026-27,-724458.537901576,-724458.537901576,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11889:f7ea51e6c3f7df91,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2027-28,2027,CBAM,Tax Measures (Policy measures database),2027-28,-3117098.7369479234,-3117098.7369479234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11890:d56918df9e7e4de0,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2028-29,2028,CBAM,Tax Measures (Policy measures database),2028-29,-3820962.609624786,-3820962.609624786,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11891:91ea8a3576c6fc0f,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2029-30,2029,CBAM,Tax Measures (Policy measures database),2029-30,-3993366.790963847,-3993366.790963847,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11892:9153b1ca2aa70d3a,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11893:4708787a9c9c5457,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11894:907434fce6b6a691,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-11846861.835350636,-11846861.835350636,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11895:bb502c1b8e6efb0d,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-9326544.09653236,-9326544.09653236,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11896:ef13b007447b0d12,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-6024109.2372255875,-6024109.2372255875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11897:bfc88235d6ffc1cd,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2029-30,2029,Climate change levy,Tax Measures (Policy measures database),2029-30,-4675468.77783235,-4675468.77783235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23003:508e874b682f6047,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23009:4e04e27056b425cb,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23004:da7f1cccef17ec89,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-26900000.0,-26900000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23010:34d7a0c6c03bcae2,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,300000.0,300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23005:7310dffaccea3124,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-72199999.99999999,-72199999.99999999,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23011:dbd1baebf833ec98,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,800000.0,800000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23006:8a0ea962334d6e20,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-106099999.99999999,-106099999.99999999,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23012:6fc712f4b6fed9fa,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,1100000.0,1100000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23007:624cda7ccae0e24f,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-137300000.0,-137300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23013:af5380a09b5369fe,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,1300000.0,1300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23008:9fe454b7fa7810f2,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-167099999.99999997,-167099999.99999997,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23014:c7c6480a8ee45154,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,1500000.0,1500000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11592:76b8d978d640dae5,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11610:84ceae817ce1768c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11598:526fff6cc0b5faa7,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22775:817f0aeb9afe9a6b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22769:f66872abcb72b630,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11604:37b2e9c684e37ff2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11593:be91cdb69929d457,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11611:3ab6b30ecaf2258b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11599:b63cb9c0f2614ae4,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22776:0c9eac16c69f6fc4,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22770:9244156486e65af3,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11605:ba3e87ff4466f49a,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11594:3684964f55fcaa69,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,103415846.28773822,103415846.28773822,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11612:7cdad6def9cd5dd2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-97504286.99242564,-97504286.99242564,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11600:cc070c8bda0fc1a2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-4547112.233906225,-4547112.233906225,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22777:d4361f2f653ad405,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-362408.9641949042,-362408.9641949042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22771:bf80416a81a08c71,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-7078847.494777478,-7078847.494777478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11606:89ef2e6297f33b1a,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11595:8ce374fea618a639,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-14920018.422530767,-14920018.422530767,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11613:8409e8085d34c780,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,139677858.35354796,139677858.35354796,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11601:e4a36e73fbf54803,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,6517927.835857553,6517927.835857553,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22778:6d9f6aeb0b88a51e,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,522482.1497776153,522482.1497776153,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22772:453192b979cec92c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,10164806.769232182,10164806.769232182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11607:be742c41703f216f,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11596:187db21cb98ea518,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-23543504.721668668,-23543504.721668668,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11614:6d71cc33479c507b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,90319542.78877625,90319542.78877625,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11602:6e8200ca2621601c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,4214671.308710957,4214671.308710957,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22779:fc8d79251577cd24,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,337504.1142162443,337504.1142162443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22773:f0d2e4e681453ac6,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6590084.289079293,6590084.289079293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11608:652a8bc235faf3e7,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11597:b96ecf2c3dcfa27c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,-26271338.368158568,-26271338.368158568,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11615:739902e6ea25057e,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,100168903.66930068,100168903.66930068,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11603:2d1a00c740919655,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,4674281.902725668,4674281.902725668,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22780:8186590b2984747c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,374006.4600000187,374006.4600000187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22774:bdcd036974d9e06c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,7327905.1384103745,7327905.1384103745,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11609:8a86ca9df823c617,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11400:f94f4b61ae520a31,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,5443393.668180697,5443393.668180697,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11401:668c1804cf58ca05,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,14401457.968646225,14401457.968646225,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11402:ee5db11a8661cbd8,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,15414782.549756523,15414782.549756523,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11403:2e1ac632de498115,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,14082816.76921223,14082816.76921223,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11404:d5c7daf66a0cdf94,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,14601971.169327904,14601971.169327904,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11405:1b19beb14c89571f,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,15489031.473730745,15489031.473730745,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11868:b50b7e0bc5d941ae,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11869:27278e9526f93e91,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-732136.4097870736,-732136.4097870736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11870:890816899efac9be,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-5726713.398910224,-5726713.398910224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11871:9e609f6862f18cd3,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11872:e82b0678b9775007,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11873:8d56f3c7e6f514cd,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2029-30,2029,Climate change levy,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11730:58d7d8125ba23359,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11724:44c25f4ba6abde82,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22847:dc1d7c1afc63f1f9,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22841:b8263597f6afbd20,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11731:07ec2e44b26d38b4,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11725:b23078cf678fe093,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22848:658d8e712b377582,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22842:d8c9de4f7a0a4239,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11732:76930b4c06811aab,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11726:4767ca9a612ca46e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22849:f7e2c8d844149ee9,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22843:f13e8217c75231a0,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11733:fd314198b9b628c2,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11727:f5dff695fab79e2e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22850:d4f976ad1c35625f,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22844:5b5c124c5986d863,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11734:b46b96275d635e68,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,86977679.04228036,86977679.04228036,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11728:d5cd20094caf7fa1,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,39398632.25667855,39398632.25667855,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22851:6344f2fcb4f2ed79,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,739229.2603106304,739229.2603106304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22845:179f30b1a4ddb726,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6125744.2197191445,6125744.2197191445,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11735:24bbf96edf39ea41,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,135712898.79202887,135712898.79202887,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11729:3c5df15829e1102d,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,61465523.155543774,61465523.155543774,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22852:dd99a1553b46963b,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,1149321.9417479413,1149321.9417479413,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22846:30ed397bc415944e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,9570438.131820742,9570438.131820742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11352:8d3fab7558dac2ec,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,257528291.87029454,257528291.87029454,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11358:632173246e39d2ad,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-257528291.87029454,-257528291.87029454,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22625:3259ce2bdbcbc9d1,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,-767700000.0,-767700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11353:90228e760717dd7d,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,197289913.2694474,197289913.2694474,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11359:6ea749134f5fa376,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-197289913.2694474,-197289913.2694474,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22626:64da3b0ee2296644,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-725500000.0,-725500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11354:f2f9c05b5de7d5c8,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,45491466.67011213,45491466.67011213,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11360:6c5f2d3863397537,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-45491466.67011213,-45491466.67011213,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22627:5f521daff493dc66,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-249000000.0,-249000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11355:ded3134373044701,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5496211.462592225,5496211.462592225,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11361:33ef734355934148,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-5496211.462592225,-5496211.462592225,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22628:94afd4b6c40780f1,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-9400000.0,-9400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11356:49f669b2aebc2fbb,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,4399999.999999999,4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11362:8ee2b57dfe2504ed,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-4399999.999999999,-4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22629:e18850e36519b191,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11357:1cb04fd2163c5d3d,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,4399999.999999999,4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11363:9b7b955c981968a4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-4399999.999999999,-4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22630:fe4af521dde44367,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11340:dc0cae7ab3d17576,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11346:dc0cae7ab3d17576,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22619:b2fd82f248d1e38e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,-1080000000.0,-1080000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11341:2c3107405d7fdf7e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-414921298.18514115,-414921298.18514115,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11347:ef8b68d1564e32ba,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,414921298.18514115,414921298.18514115,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22620:e97b20b6462630ea,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-2925000000.0,-2925000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11342:bb0e9700b70c9344,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-1123054873.1335597,-1123054873.1335597,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11348:309693ba66d48f10,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1123054873.1335597,1123054873.1335597,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22621:71b709b61668b54e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-2830000000.0,-2830000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11343:07aedaaa1af50e9b,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1088161506.2355268,-1088161506.2355268,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11349:e62b90773fe08eab,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1088161506.2355268,1088161506.2355268,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22622:d28778632501b8c4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-2000000000.0,-2000000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11344:cb5c09cb0533da4e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-771596515.4988897,-771596515.4988897,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11350:28486a3cc1cc2915,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,771596515.4988897,771596515.4988897,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22623:5c5ff77a0531997e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,-1570000000.0,-1570000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11345:4db9a9ba376e0927,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-607588619.4874929,-607588619.4874929,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11351:a7d4983887a39df4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,607588619.4874929,607588619.4874929,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22624:064ae3f28a76f3bd,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,-1410000000.0,-1410000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11430:b6be5a96b34842ac,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11436:f07b948c7a3ec9f0,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11431:d5d9a78d832ee181,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11437:9d63224df1daa119,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11432:83a53f6c91e7fa5d,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,25060049.937046066,25060049.937046066,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11438:649106b5ac17cf8f,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,10235795.044708993,10235795.044708993,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11433:7e59e0292456ecd7,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,24913599.253795035,24913599.253795035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11439:e3273f2f3c1b3a4c,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,10175977.16000079,10175977.16000079,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11434:3adb4654bc16c368,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,24677181.648154825,24677181.648154825,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11440:2510f8e65d835de3,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,10079412.222485771,10079412.222485771,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11435:6792cbbcfdb92f6c,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,23888543.3315188,23888543.3315188,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11441:86e6499622997c39,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,9757292.346676692,9757292.346676692,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11676:611f8e9e96a6b92d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11664:f05ae4554e5ffe4c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2024.json,ffeb24fcc9d50735c3f5a10614e3d40ff9ecb55182743561eee63e441a07acca,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11670:74ebee9530b9724f,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2024.json,ffeb24fcc9d50735c3f5a10614e3d40ff9ecb55182743561eee63e441a07acca,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22823:daffa02a25835b38,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22817:2cc3a9f8dc1f5233,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11677:38177db5dd288931,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,32349658.066893354,32349658.066893354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11665:72598886f546ef8c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,104397.3189455585,104397.3189455585,-8163494973.898804,-8163599371.21775,-78196.40443214767,opposite_sign,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json,a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-8163599371.21775,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11671:291070a94715062c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,23737482906.08718,23737482906.08718,24174758043.215755,437275137.1285744,1.0184212933973906,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json,a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",437275137.1285744,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22824:43a72c43eb1bd902,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,593.4454839152991,593.4454839152991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22818:aeea2c28b98a2cfa,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7679.083794280304,7679.083794280304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11678:cf7e6fb3e86bb47c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,104302519.83016719,104302519.83016719,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11666:e4413c7487d85ddf,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-312921791.2621155,-312921791.2621155,-8507737534.679443,-8194815743.417328,27.188063510581884,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json,6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-8194815743.417328,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11672:0b55202125025854,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,23923342053.649563,23923342053.649563,24754424875.897583,831082822.2480202,1.0347394114243849,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json,6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",831082822.2480202,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22825:edacdcc46eb06fe4,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2722169.4714540956,-2722169.4714540956,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22819:dd2ccd436f0e20b2,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-22555697.86413367,-22555697.86413367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11679:80b7d4c0d69f1c59,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,157878460.38779414,157878460.38779414,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11667:35345df3785dfdea,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-139433648.31822416,-139433648.31822416,-8783977312.67981,-8644543664.361586,62.99754340955398,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json,c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-8644543664.361586,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11673:94b8906a8929f113,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,24166582486.907063,24166582486.907063,25206449240.09022,1039866753.1831589,1.0430291189805814,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json,c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1039866753.1831589,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22826:318fb1def1dc970d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1695682.812090235,-1695682.812090235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22820:f6b54a5fbcdee6cb,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-12795546.945261901,-12795546.945261901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11680:1df0b2733f687ca0,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,197370614.57409978,197370614.57409978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11668:a076a7d6b3992e7c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-125022028.69605237,-125022028.69605237,-8988426278.909851,-8863404250.213799,71.89474025223257,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json,3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-8863404250.213799,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11674:6dd4d473c559cbea,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,24873640251.083874,24873640251.083874,25618300125.581856,744659874.497982,1.029937711850019,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json,3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",744659874.497982,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22827:9881af9ed6467d43,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1876637.8792906133,-1876637.8792906133,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22821:be2053a7986ecc49,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-13334609.397444367,-13334609.397444367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11681:83ebf7f916ba0b8d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,231671928.62583068,231671928.62583068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11669:1cedd72c387ad84b,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-129843394.06867449,-129843394.06867449,-9404061793.93042,-9274218399.861746,72.42618587863306,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json,62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-9274218399.861746,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11675:286359ea5a53fc94,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,25624586204.164253,25624586204.164253,26148779059.003807,524192854.83955383,1.0204566368667591,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json,62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",524192854.83955383,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22828:f93a41b9d86839e9,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-2096171.2099097595,-2096171.2099097595,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22822:be5f3270a974f57f,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-14739180.416154342,-14739180.416154342,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11448:327bcaa0c5c1de14,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11442:786aee641943dbcc,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22703:6031e10e675b4301,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22697:94747fa949e77cc9,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11449:0b3fbcfc6d10686f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11443:81ef361f11aee15a,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22704:f0d840b3217cd1a9,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22698:6b1b64467910292c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11450:6c95806fd841d38b,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,180625633.1069468,180625633.1069468,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11444:72519129a29dc1f3,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,81860807.23411225,81860807.23411225,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22705:6ad0c0104d251eec,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1527879.9651708778,1527879.9651708778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22699:ca2364687070d074,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,12679467.82108519,12679467.82108519,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11451:49becb668822bfb4,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,143527105.87680814,143527105.87680814,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11445:58564a541429b772,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,65024873.17504108,65024873.17504108,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22706:580b80c1fdbc933a,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1226559.03222875,1226559.03222875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22700:1244665cd17b4aa4,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,10093596.642668901,10093596.642668901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11452:08f9de5a1a0c9103,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,127272637.23302324,127272637.23302324,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11446:90b60ff0d3b2ce56,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,57651202.99708187,57651202.99708187,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22707:b52f62653961b31f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1081698.8739584137,1081698.8739584137,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22701:c20a54713c0b232b,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,8963674.70876771,8963674.70876771,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11453:7e88b09327ec523c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,115195980.68789221,115195980.68789221,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11447:eefc246d3b75a7a0,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,52173236.89509971,52173236.89509971,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22708:ab0b0e21984c023c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,975568.788112446,975568.788112446,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22702:dba81d495f50b74f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,8123590.432604064,8123590.432604064,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11640:bfbe157749fd207e,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2024-25,2024,Energy profits levy,Tax Measures (Policy measures database),2024-25,179941656.28043962,179941656.28043962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11634:9205c87c1c9029b0,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2024-25,2024,North sea taxes,Tax Measures (Policy measures database),2024-25,13118505.168719655,13118505.168719655,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11641:46e1403b53b50a5f,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2025-26,2025,Energy profits levy,Tax Measures (Policy measures database),2025-26,404371711.35916126,404371711.35916126,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11635:39f72d97b0a6f844,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2025-26,2025,North sea taxes,Tax Measures (Policy measures database),2025-26,66714799.92737224,66714799.92737224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11642:92009db4babca17b,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2026-27,2026,Energy profits levy,Tax Measures (Policy measures database),2026-27,259660735.29158372,259660735.29158372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11636:3ef137587c62ffe3,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2026-27,2026,North sea taxes,Tax Measures (Policy measures database),2026-27,-37910875.54447907,-37910875.54447907,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11643:d14a7f1fb0fb93bf,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2027-28,2027,Energy profits levy,Tax Measures (Policy measures database),2027-28,164697039.2315929,164697039.2315929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11637:430d86f28999bc0b,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2027-28,2027,North sea taxes,Tax Measures (Policy measures database),2027-28,-113611605.63765298,-113611605.63765298,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11644:6a6e2dc8bf9bd225,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2028-29,2028,Energy profits levy,Tax Measures (Policy measures database),2028-29,465534594.9240454,465534594.9240454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11638:a3c834f24e7c2182,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2028-29,2028,North sea taxes,Tax Measures (Policy measures database),2028-29,-54905869.020696,-54905869.020696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11645:aac7db4016356edc,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2029-30,2029,Energy profits levy,Tax Measures (Policy measures database),2029-30,1041202286.4593273,1041202286.4593273,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11639:ed9574426bc7b365,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2029-30,2029,North sea taxes,Tax Measures (Policy measures database),2029-30,-88555024.42535862,-88555024.42535862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22913:b4df723278092dd3,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22919:4718104c4a96cd09,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22914:ffc28d031290e3b1,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22920:2b6e696508c7bed0,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22915:839766f2f22db7f1,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22921:598245415598dc09,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22916:f558fe4d1574a575,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22922:a62dc756523bac57,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22917:c8884af2c3741dbd,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,980000000.0,980000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22923:c8d1032236f98203,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,364000000.0,364000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22918:cbc8e6e875738346,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,1853000000.0,1853000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22924:28c5a954d56e1989,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,689000000.0,689000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22637:0c70e619b9036553,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22638:0a6745804f70b1c2,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22639:47c996b5fd56edda,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22640:dd4016f9f79fdba1,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22641:769e20fe3e56c213,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22642:b4a4296af076e062,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22643:1e6be5a4e0751abf,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22644:d6dbae48ddca2bb6,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,225000000.0,225000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22645:797742b4327543d5,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,161000000.0,161000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22646:2a471e6c90d31f56,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,194000000.0,194000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22647:e6a5367467a8c0b3,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,230000000.0,230000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22648:7ea961f1a1686f18,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,262000000.0,262000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11814:a5a33259a589d816,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel duty,Tax Measures (Policy measures database),2024-25,-43830325.48205423,-43830325.48205423,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11815:82532da61ef060b1,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel duty,Tax Measures (Policy measures database),2025-26,-3015617648.383638,-3015617648.383638,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11816:4ef81b706c6358b0,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel duty,Tax Measures (Policy measures database),2026-27,-879094803.2605269,-879094803.2605269,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11817:ffe672c24a5e53dd,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel duty,Tax Measures (Policy measures database),2027-28,-891442556.1947019,-891442556.1947019,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11818:a1726eb107a27463,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2028-29,2028,Fuel duty,Tax Measures (Policy measures database),2028-29,-897989840.9091523,-897989840.9091523,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11819:24fef3b3f4d44fa9,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2029-30,2029,Fuel duty,Tax Measures (Policy measures database),2029-30,-891938712.4442484,-891938712.4442484,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23015:4d05cc67ee5784df,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23016:37a6987161649c3d,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23017:6e04dbfd81ee5d1e,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23018:4ed996ff2f9843fb,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-21070000.0,-21070000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23019:142949d1b248cc8c,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-20750000.0,-20750000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23020:65395083827f91c4,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-17820000.0,-17820000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23141:a778b02ca79148f4,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23147:71f422a2269f0e28,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23142:7aac7a93e823a3d8,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3551089633.4796267,-3551089633.4796267,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23148:98451caed033ee69,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-7787000000.0,-7787000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23143:4aa4826917e8f608,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2939825497.5822406,2939825497.5822406,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23149:6efaa127b4f5c85e,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23144:e4ed884bb94d0c24,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3154111969.9499817,3154111969.9499817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23150:40feb309eed8b1f3,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23145:f7cfdbb1c2a44862,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,3038479685.6506357,3038479685.6506357,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23151:85bbc0bf204b0811,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23146:d7f29aebf0c6533f,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,2919234895.0431523,2919234895.0431523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23152:e594cb2d0766d5f9,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22937:be362f18cc5450cd,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22938:e291c9f3103acbc0,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22939:53d6bb0244850056,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22940:37640736231110b5,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22941:353d5f7c86d64422,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22942:ba31cb6ec74f5ee4,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11514:b797774f752fff60,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,114457866.30109303,114457866.30109303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11526:b6ae0848cce37174,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,86786270.61561053,86786270.61561053,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22739:efa3ea4e257d0e73,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1256122.740748964,1256122.740748964,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22733:5f34777bccc143f3,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,5916900.906374154,5916900.906374154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11520:e0b45284e05ea193,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,64777843.795991145,64777843.795991145,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11515:17f7656f1477383c,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,174604089.40756658,174604089.40756658,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11527:dde81356c2861915,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,401226561.7836503,401226561.7836503,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22740:fec26eee445014e5,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,5847443.110626454,5847443.110626454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22734:9b86148f5a284670,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,27397660.24870991,27397660.24870991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11521:e3799421aa8d02ed,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,208041984.45212555,208041984.45212555,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11516:48bd8c8682d6d392,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,204485323.1167554,204485323.1167554,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11528:f67da44823c29106,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,648672334.929187,648672334.929187,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22741:76c1f6d91532c38a,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,9319336.063824221,9319336.063824221,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22735:d9abc0f611f9ad4c,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,44294144.65578286,44294144.65578286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11522:1012962a97565af0,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,325571368.48664933,325571368.48664933,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11517:bf76659272ec1472,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,239829976.6040146,239829976.6040146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11529:77ef38651717d828,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,795966584.4536785,795966584.4536785,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22742:8e6602c266dfa089,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,11299912.7739133,11299912.7739133,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22736:3b99a829ec2addf0,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,54378108.61396886,54378108.61396886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11523:668c57ca4297361f,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,388369965.2954647,388369965.2954647,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11518:cff5b68a09be230b,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,254599723.32358375,254599723.32358375,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11530:4129424f65bb3581,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,769430071.5486484,769430071.5486484,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22743:ab99c36e8df54c96,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,10864652.940764995,10864652.940764995,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22737:83391566011b82e4,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,52571747.57895011,52571747.57895011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11524:81246dbf58ccf1c4,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,429970299.43587786,429970299.43587786,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11519:75040b874735a230,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5863179.483223234,5863179.483223234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11531:c5fb4dd57e56a8b3,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1369205337.2989874,1369205337.2989874,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22744:7f327d82b11933c6,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,19435939.206046868,19435939.206046868,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22738:309b3347939a0410,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,93799779.61857349,93799779.61857349,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11525:28b827d20341ec94,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,542037721.3380091,542037721.3380091,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11490:7b0b78823a225dc9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,91900.03915515926,91900.03915515926,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11472:7758b748f5d4f44c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1366730.9012452739,1366730.9012452739,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11478:6caaf24f348eb154,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,84925.1261685457,84925.1261685457,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11508:c61e782c564bad6b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11496:16af89d2d5b2ffa1,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22727:13be5c910a7722ad,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22721:004cf3019b646a59,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11484:d0225d647ac8d15c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,312765.64493943367,312765.64493943367,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11502:725e61e0a6e08d92,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,9401847.223457824,9401847.223457824,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11491:a661d3763a7467fb,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,1664731.6902302473,1664731.6902302473,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11473:c3d4aeef5c42b51c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,10757535.894180972,10757535.894180972,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11479:3be8267802d5ae16,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,1644239.0684797603,1644239.0684797603,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11509:b7390ea173216009,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,36662935.357140094,36662935.357140094,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11497:09fd1a61d69e44c8,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,832607.0302430688,832607.0302430688,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22728:7ec782887fdb0bad,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,629955.9264386112,629955.9264386112,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22722:ca3306ce58018a3b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2588736.623627766,2588736.623627766,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11485:6ff8bd59fa8bf1c2,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,4332667.722760758,4332667.722760758,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11503:18c06fda428d638e,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,103387654.22786155,103387654.22786155,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11492:8dba62a20ce80f13,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,5785099.04793142,5785099.04793142,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11474:6560ed511a5f4b78,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,30213302.653524026,30213302.653524026,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11480:05b45f0af092f0c2,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,5853548.977112083,5853548.977112083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11510:327662c5729539e9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,138872923.1165392,138872923.1165392,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11498:7e132cdabe05c4d9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,3392714.563213293,3392714.563213293,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22729:447bc6849fc8f6fb,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2368795.413338343,2368795.413338343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22723:1ff308ce37a91f63,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,9824830.027443066,9824830.027443066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11486:4347bdfc934c6dfe,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,14437147.955229523,14437147.955229523,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11504:fa1d166e60c5ee03,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,328184204.6934484,328184204.6934484,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11493:4c8311a31521e7ab,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,12584424.907245355,12584424.907245355,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11475:cda852c27713eb37,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,57336369.19774717,57336369.19774717,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11481:08f3f348ad6e931b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,12163832.401696807,12163832.401696807,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11511:bf74664471c8ab25,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,313010275.8593441,313010275.8593441,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11499:2950b74ffd50bd08,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,7338985.662829868,7338985.662829868,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22730:9f410a83338a0ebe,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,5294636.787117534,5294636.787117534,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22724:a3cda2b51221217b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,22181785.3275842,22181785.3275842,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11487:4ad8d813ad19f1ea,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,30901243.378341872,30901243.378341872,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11505:395c6b2796424a30,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,688089333.6760144,688089333.6760144,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11494:96c7cf7724d48a8c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,21469939.79868254,21469939.79868254,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11476:a0b98ff124ad8240,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,88621343.78866848,88621343.78866848,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11482:d58c2bb8f3dcdebd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,19617345.31916971,19617345.31916971,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11512:3a76c469ec2ab7fd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,544832906.1573654,544832906.1573654,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11500:66f7e76fcd275f0e,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,12040068.274051255,12040068.274051255,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22731:612ef9a8bfa24c61,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9207496.135836879,9207496.135836879,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22725:74d6704153fadb39,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,38668209.27544785,38668209.27544785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11488:6809be5253b2ce4d,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,52300535.020669796,52300535.020669796,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11506:7713dcb691993e62,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,1151996252.377116,1151996252.377116,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11495:0564dc12a5ac3626,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,30370259.40764128,30370259.40764128,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11477:500ee1c553943a1a,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,110044132.26522365,110044132.26522365,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11483:55af9e9d13e42b94,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,26899676.775943555,26899676.775943555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11513:af2cab08bccce698,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,816050673.7154506,816050673.7154506,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11501:2d2410929abac223,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,17716498.361140035,17716498.361140035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22732:625ed647f67965bd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,13763441.109086722,13763441.109086722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22726:3862f713649edede,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,57992227.51599724,57992227.51599724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11489:35165b564ff4c0de,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,73410684.59651744,73410684.59651744,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11507:d7e988d577867dd3,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,1577574882.9382057,1577574882.9382057,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11550:68f3dc34d04cddbf,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11532:f648f220fb9c7858,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,2069513.0790967632,2069513.0790967632,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11544:5889a83da9864bd0,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-1091156.466505395,-1091156.466505395,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11562:02d6f0150cab7c3b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11556:500fa6e1e2769652,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22751:3592c2187fbbd20d,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-16203.548494389985,-16203.548494389985,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22745:42ac2525c92514d2,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-74762.60426613103,-74762.60426613103,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11538:0e6609ba60a2b383,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-339812.52258579485,-339812.52258579485,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11551:e714f477c2bb7ece,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11533:6d17624f472a357e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,12390251.871521737,12390251.871521737,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11545:d36778e1a867b287,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,18844134.71876596,18844134.71876596,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11563:a62f59d26dd85586,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11557:cad71df0be634c9f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22752:9c4545db69a1167e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,6317.427627060969,6317.427627060969,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22746:e364e18583aa815e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,28043.572151962624,28043.572151962624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11539:fe74094e9ce27081,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1847470.0833193713,1847470.0833193713,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11552:52b2192f57325a90,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,600000.0,600000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11534:0f654345890c6703,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,30447663.04524601,30447663.04524601,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11546:f53977409efe74bb,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,107870660.19412728,107870660.19412728,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11564:bdd584cf2066bc7e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11558:337932889818ad55,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,523532.9804509314,523532.9804509314,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22753:c538916cbacce2a3,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,436911.59126086446,436911.59126086446,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22747:c3b243eec9da67c8,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,2335278.9892058303,2335278.9892058303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11540:1b776547bf5bf417,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,14502260.351161208,14502260.351161208,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11553:9419d19d61d1158f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,2300000.0,2300000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11535:311cf5c5f4410718,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,51831255.72009836,51831255.72009836,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11547:f144b852a989d524,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,191452312.70595798,191452312.70595798,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11565:e62abf5d9f120279,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,12829031.996505843,12829031.996505843,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11559:8c4fca1c5b5d1e9a,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,1114089.1368744215,1114089.1368744215,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22754:458834e982e3069c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1324060.7124600525,1324060.7124600525,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22748:b0ec0549172406a3,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,6720313.6799239265,6720313.6799239265,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11541:aaeaa66eac953866,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,38678771.096936144,38678771.096936144,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11554:6716f8ab8a6c2c32,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,4800000.0,4800000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11536:6690b203dca23e10,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,75079587.2975326,75079587.2975326,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11548:fded8d6ee022b3ef,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,282758483.00222814,282758483.00222814,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11566:1771b2da999a0e68,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,41348316.707926296,41348316.707926296,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11560:0b4eb1609e2b983c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,1782018.0262622687,1782018.0262622687,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22755:cb65668b7592b92b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2287390.027527823,2287390.027527823,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22749:b9b499b07cabfa30,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,11838433.655323507,11838433.655323507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11542:b52c8b23d4a81f00,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,63856849.606305,63856849.606305,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11555:0dcb2e9f6d7acf00,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,7600000.0,7600000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11537:9ba30fddece566db,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,77073174.75146775,77073174.75146775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11549:5d798f2adeea691b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,420908011.651293,420908011.651293,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11567:9164f6e14296f5f6,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,72682715.31924175,72682715.31924175,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11561:cbdabd5ca744c0b2,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,635204.3156630618,635204.3156630618,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22756:67815cf559641b3c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,3940463.9926165272,3940463.9926165272,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22750:412e770f919e9434,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,20171961.601320367,20171961.601320367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11543:a400c98a1143bb9f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,96768548.6014511,96768548.6014511,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11382:b961f2793782bb4e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,37537307.52442837,37537307.52442837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11394:3d6b73dfb912430c,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22667:f2714e55d6545849,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22661:df0ae1d5d1f67054,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11388:d2c8f47edb046ac4,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,14681618.189118844,14681618.189118844,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11383:05a842c7ccf70e6b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,45306446.40041069,45306446.40041069,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11395:f8dcc9245176c14d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,113721365.83767019,113721365.83767019,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22668:232c7d487e50ae76,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1525705.9920370274,1525705.9920370274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22662:40841e4f16d8e591,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7648117.046520018,7648117.046520018,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11389:9cb27972a3cc2099,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,87433292.53699613,87433292.53699613,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11384:4d6921027f9ab9df,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,40236271.47078186,40236271.47078186,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11396:fcecafeef693920d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,115521267.08826447,115521267.08826447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22669:5c6000f9f0641172,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1476420.690972568,1476420.690972568,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22663:b8d7483a3855401b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,7720564.39793507,7720564.39793507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11390:ffe64b44a2d4d87f,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,93626793.34944865,93626793.34944865,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11385:8bb84a62dbfca19d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,40503576.08134469,40503576.08134469,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11397:506fd5dca44b081e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,89290486.15469153,89290486.15469153,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22670:9b1b4bcec8b132f9,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1190131.1513416136,1190131.1513416136,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22664:60fe399fa22f4b32,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,6027426.312554734,6027426.312554734,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11391:57e509ccfb60f086,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,75901016.09296766,75901016.09296766,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11386:ad7304519ade203d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,40440835.815438874,40440835.815438874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11398:b4ee0dd420b8fc5a,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,91958863.36396205,91958863.36396205,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22671:fa8a487569621c34,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1227955.5177844444,1227955.5177844444,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22665:3bbf1c87ffc536ba,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6215958.624236791,6215958.624236791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11392:286e4ab59680c03e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,76779147.96096925,76779147.96096925,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11387:41680504fe327c6d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,40439149.59265128,40439149.59265128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11399:33cb2fbeebc9468b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,91739151.48052189,91739151.48052189,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22672:ce58f917088731a2,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,1221301.7839140175,1221301.7839140175,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22666:6e8196d0e566cdc3,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,6207236.596172335,6207236.596172335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11393:abf122732fa5e5c4,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,76681913.22440621,76681913.22440621,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11700:418878e17410050d,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11701:621369490797b70d,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11702:2c9195ee52c9c4c9,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11703:59e9292c636c22bb,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,639549541.9812019,639549541.9812019,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11704:57109385d16aa367,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,1342160322.4823909,1342160322.4823909,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11705:dd1a284f0ecc6db8,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,1457852941.4728272,1457852941.4728272,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11712:ec86687992394860,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11713:ccbb2e8520fe0f52,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11714:2034239b700fcc44,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11715:13d2d50a3748d671,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11716:566bfcdd5aac706b,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,108131775.87126021,108131775.87126021,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11717:978db2ffd308be96,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,353061297.32806724,353061297.32806724,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11706:6515e5fd8865fb75,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11707:a87dffae7db98e89,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11708:53c5d9c3b56ebea2,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,230565115.6973303,230565115.6973303,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11709:bdf311b43cf96434,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,492570507.8362595,492570507.8362595,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11710:839a58db33770f9c,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,521586744.1015915,521586744.1015915,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11711:894452857c00e184,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,520917972.95434004,520917972.95434004,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22595:f1a9c4aaf003a011,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-24983000000.0,-24983000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22601:ad5ae27aa2ba5627,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1468000000.0,-1468000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22596:70cb2afa55bd9f66,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-41733910366.52037,-41733910366.52037,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22602:d7c3ed926a18f6b1,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2625000000.0,-2625000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22597:23750ce3d3834604,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-45356599872.438194,-45356599872.438194,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22603:f666f7bf31404b62,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2926000000.0,-2926000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22598:02338bf8eefb4862,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-48590412609.998505,-48590412609.998505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22604:acadc3aa6572269e,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-3179000000.0,-3179000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22599:87ec46c1fa0d5dd1,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-51643638225.15182,-51643638225.15182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22605:9aa84466318811b5,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-3420000000.0,-3420000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22600:9b15ac1098930421,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-51765731466.07813,-51765731466.07813,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22606:366febe2fba6266a,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-3393000000.0,-3393000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22931:9703875a1cd48498,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22925:1ea7de8bd9e53d9c,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22932:3d0af944797eb6c1,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22926:07dfb8219431f09b,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,28000000.0,28000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22933:679cc043b9538413,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22927:4ae2660520fc595b,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,67000000.0,67000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22934:fc1396ded49a4795,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22928:c9350323bb827e16,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,99000000.0,99000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22935:a4e15c5b0587e9a7,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22929:ced01f32c357daed,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,99000000.0,99000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22936:67bfd72f56408980,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22930:c15ad86f937a60b8,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,93000000.0,93000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22895:02e6e701a1dd6264,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22883:7218de4aa7b91a84,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22889:f18f5f141071fe33,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22896:329e7188cfb3ef2a,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22884:691c61a0553f4916,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,63100000.0,63100000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22890:dc5fe3ce7784dfb8,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,17000000.0,17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22897:cfb180e0ed591fad,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-37000000.0,-37000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22885:26037f3313f5a7b7,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,298400000.0,298400000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22891:4812885465a5c9ad,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,82000000.0,82000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22898:5655ab204073c6cb,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-38000000.0,-38000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22886:758d150f6aa9f61f,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,415500000.0,415500000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22892:14efa6ffafa51ecd,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,150000000.0,150000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22899:959bd194b14cc47b,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-38000000.0,-38000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22887:bd5cd90dfdc69334,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,486000000.0,486000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22893:834f52ffc1dec037,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,175000000.0,175000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22900:171a42dc655249d4,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-39000000.0,-39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22888:dcbfaf947aabe622,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,519200000.00000006,519200000.00000006,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22894:3e4288cd97eab1f4,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,187000000.0,187000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11898:247d5a8bbd9fa5f5,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23111:a03d492f04aa4ba4,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11899:213e2b4d0f36569a,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23112:e6832c19a8be7bbd,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11900:e12f9d8c7c951dab,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23113:46be66deab608ec4,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11901:682b4fcfd946f633,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23114:cea032e917c42b53,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,11000000.0,11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11902:bb2e49188d2a9e9c,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23115:e17e7baf1a2da450,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,15000000.0,15000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11903:9af7012851ee6cdb,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23116:ec2e324fac38154f,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2029-30,2029,Student loans,Spending Measures (Policy measures database),2029-30,14000000.0,14000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23117:b3d260a532594933,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1096600000.0,1096600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23123:6192332507548941,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-1424600000.0,-1424600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23118:58e2823984722a8b,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23124:e857ca10e1dd3380,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23119:9b294dc8202860a4,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23125:2af5430983192ea5,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23120:ebf3c26df265115b,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23126:3f8a95c1834d4c65,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23121:fe319cb4367496c2,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23127:6a4d1579fff10a39,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23122:eb70116994d31550,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23128:482691f1c53ea6b9,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23021:ed81fd87da942b64,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23022:48041372824ac4bf,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-72000000.0,-72000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23023:992b2d0c7a6a5445,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-69000000.0,-69000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23024:d2a37d0c9030dffa,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-65000000.0,-65000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23025:49d5b120f9bd4045,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-62000000.0,-62000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23026:2168c831490c62bb,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-58000000.0,-58000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11454:5bc6ad5d20ca527e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11466:7e62406fd6986ac7,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22715:2c14a7e366b371fc,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22709:6861b157ebbca9c5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11460:b6c6b0d9ed8c8b87,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11455:b9d61813d551d751,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,91989.64125238893,91989.64125238893,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11467:290093ef78b5b785,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22716:f204ebb7a3ca2b67,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22710:39ff56a102247fdc,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11461:ed7f9aaa4364e80e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11456:2e1083cc59eb2482,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,2295002.663610248,2295002.663610248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11468:133592b3e3fe5fb9,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1965929.0225042168,1965929.0225042168,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22717:7fa291fd19c54232,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,22232.231218255183,22232.231218255183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22711:05a7515c147ae5cb,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,128739.51449072867,128739.51449072867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11462:4e33b2980bbdb408,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,1039546.9790819787,1039546.9790819787,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11457:f58a0a519ac39065,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,5347960.465519529,5347960.465519529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11469:da41017c7d972485,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,17727393.153509192,17727393.153509192,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22718:9cbc5961328fba0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,198542.95682851915,198542.95682851915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22712:a75b27771525a82d,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1161278.643976788,1161278.643976788,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11463:b4279a24bb7dcd0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,9369946.37860513,9369946.37860513,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11458:32cb1807331add1d,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,5888585.5444273325,5888585.5444273325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11470:ee36b0a4cbfb4e94,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,20734057.12837969,20734057.12837969,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22719:2d67b8239367e7f5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,230927.76476930862,230927.76476930862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22713:380a6c22b9118cf3,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,1357763.8108199532,1357763.8108199532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11464:717b1e374a543ce5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,10955055.331853101,10955055.331853101,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11459:cdb216f05e3bc906,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5944166.950193148,5944166.950193148,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11471:f808ca0a66192c0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,21071841.92993068,21071841.92993068,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22720:63ffa78490db8fd0,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,233463.96193835762,233463.96193835762,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22714:1c35b504ae69f72a,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,1380691.165543854,1380691.165543854,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11465:42fea1782951714e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,11130352.87989187,11130352.87989187,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11364:51545b5f390c4e82,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22631:0e159804c92f0380,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11365:0e0348790c1b3cda,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,6000000.0,6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22632:4062a5b1c6fc60ec,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11366:fbb37a9f66fb91da,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,29000000.0,29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22633:9f8addaafd99a074,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11367:6cc488bc7b671264,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,60000000.0,60000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22634:32f65dc50ffdbc7a,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-8900000.0,-8900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11368:8026bc3a56eb2e25,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,105000000.0,105000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22635:157d4d8393d733dd,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,-23100000.0,-23100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11369:098785647f31a677,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,165000000.0,165000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22636:5c01d631176e0490,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,-32100000.0,-32100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22901:13741b96b348374a,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22907:d46c3a6eb582e879,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22902:4d9e460eca1950f4,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,78000000.0,78000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22908:3493231419314ebc,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,25000000.0,25000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22903:6e42583f03aba888,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171000000.0,171000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22909:ee42a1f219a5cec2,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,55000000.0,55000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22904:5cfafe7e86eddf33,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,172000000.0,172000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22910:76e95ebcbd7f8cd1,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,55000000.0,55000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22905:a027e7b1a28f7623,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,179000000.0,179000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22911:3ae18ab18f2b8005,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,57000000.0,57000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22906:740141a5a642fa2d,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,188000000.0,188000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22912:4abf37061f8be23c,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,60000000.0,60000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23129:1bddd118192806f8,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,955000000.0,955000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23135:3cac8ea8d62df4a0,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,342000000.0,342000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23130:3ae539c32dd1e7af,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,6368000000.0,6368000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23136:d4759661ee3294a4,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,9678000000.0,9678000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23131:833334889a24e3e1,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23137:738caca9175a18af,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23132:e62c911bbd722d3b,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23138:6d6a71481689fed1,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23133:050cb20941c37b2a,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23139:17ee3ca9ede06eaf,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23134:04e513331ac2568b,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23140:dd1c0e1a0d543830,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23153:25032a041eeb3384,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,10770498.692804558,10770498.692804558,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23159:ad712b7f4c3b304d,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,285844.04081755097,285844.04081755097,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23154:a4ef69fad897b090,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2423606.10110381,-2423606.10110381,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23160:90b06b326cfedf26,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,302933.31266761903,302933.31266761903,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23155:34ed966e6562b2b2,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,7424740.49138764,7424740.49138764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23161:bfbbd2ab5ba7fd9e,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-70805.7619078772,-70805.7619078772,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23156:2d3d57e41d0c3e00,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,4852425.73273581,4852425.73273581,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23162:b44249896289768c,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,233237.948776832,233237.948776832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23157:b9af18fe8894beee,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9968353.23144296,9968353.23144296,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23163:75a49e32fd8867cb,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-205048.42984792,-205048.42984792,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23158:181778074998437b,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,11669506.4418764,11669506.4418764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23164:386a6fb636515851,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-321305.42498976,-321305.42498976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22865:293be78fba8b6303,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22866:c637335b0579fab8,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22867:5f79492517fb8e74,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-5000000.0,-5000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22868:5fe45237aef014c1,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-8000000.0,-8000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22869:aeb879ff7ac2425c,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22870:3824d9b1f151eb80,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11418:d319a083955f16aa,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,1082930.0831171304,1082930.0831171304,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22691:cbc5a0d914e55aad,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2342.6266884412767,2342.6266884412767,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22685:a6d0e935f57e962e,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,14336.454906421895,14336.454906421895,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11419:1109659fbd3b6e96,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3257059.2924438114,3257059.2924438114,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22692:bc743f2a45edfbe6,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,8393.457159461255,8393.457159461255,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22686:88f990acd017b789,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,50863.765899967366,50863.765899967366,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11420:5c96af77135c4bc7,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,4436489.006783566,4436489.006783566,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22693:c5bc7db22c85f9fc,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,14680.4810056196,14680.4810056196,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22687:92e26c974f7693d1,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,89728.15631665655,89728.15631665655,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11421:ce6c53cda7f4ed24,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5265373.635560388,5265373.635560388,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22694:01eeb04235113e62,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,21227.851458792487,21227.851458792487,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22688:21447a05883a3076,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,131064.2098864432,131064.2098864432,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11422:96f2182e4a8db37b,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,6165637.613922782,6165637.613922782,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22695:77bc54e16285e39f,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,28203.960257825827,28203.960257825827,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22689:f018609750aeb7da,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,175160.91187926257,175160.91187926257,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11423:926b393cf641598e,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,7157047.958178762,7157047.958178762,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22696:f12235350d9e1e35,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,35650.553839217195,35650.553839217195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22690:c930790b9a1de3a1,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,222820.13179443576,222820.13179443576,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11880:40581872ecc9b1b7,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-59815.37671875,-59815.37671875,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11881:737152b4da5d4836,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-527929.7103309808,-527929.7103309808,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11882:7539915fe84532c7,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-1596499.6899455027,-1596499.6899455027,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11883:46301cb636e5b299,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-2427583.209123639,-2427583.209123639,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11884:d486456ded5aa75f,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-3342737.979152985,-3342737.979152985,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11885:e56e50d86d8704a1,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-4302508.54332322,-4302508.54332322,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11616:7ec5266dd314c230,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,458469390.546581,458469390.546581,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11622:1347a077b1bc15a4,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2024-25,2024,VAT refunds,Tax Measures (Policy measures database),2024-25,136000000.0,136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22781:a55f17d59076a5ff,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2024-25,2024,VAT refunds,Spending Measures (Policy measures database),2024-25,-136000000.0,-136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11617:414a87b10621e433,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1505666693.4011223,1505666693.4011223,1258445339.7229428,-247221353.6781795,0.8358060553762162,same_sign_ratio_0.8_to_1.25,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json,b72464503faffde8fe6ce0fb81f8678bfb0f0a1b7f2f7529703e40b37a6ba5f4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-247221353.6781795,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11623:b03eabd172377164,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2025-26,2025,VAT refunds,Tax Measures (Policy measures database),2025-26,425000000.0,425000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22782:f6cf42e5375f2826,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2025-26,2025,VAT refunds,Spending Measures (Policy measures database),2025-26,-425000000.0,-425000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11618:ad4256274cc146d3,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,1557694028.0528445,1557694028.0528445,1292278978.386702,-265415049.66614246,0.829610279755699,same_sign_ratio_0.8_to_1.25,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json,4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-265415049.66614246,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11624:58692c00fbcbe1a9,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2026-27,2026,VAT refunds,Tax Measures (Policy measures database),2026-27,439000000.0,439000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22783:70b4189e19c7238f,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2026-27,2026,VAT refunds,Spending Measures (Policy measures database),2026-27,-439000000.0,-439000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11619:8726edda9aa7b020,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,1608930385.967045,1608930385.967045,1322999530.8546522,-285930855.1123929,0.8222851295455306,same_sign_ratio_0.8_to_1.25,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json,83f7f9058c3dd031c1fb421390e51f5746dd117e4a21875bd73d209c253d7af6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-285930855.1123929,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11625:b0574efd1cd0378e,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2027-28,2027,VAT refunds,Tax Measures (Policy measures database),2027-28,452000000.0,452000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22784:b7a7cb6abf5168fd,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2027-28,2027,VAT refunds,Spending Measures (Policy measures database),2027-28,-452000000.0,-452000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11620:5446e6157f4ef4ec,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,1664253638.0025508,1664253638.0025508,1354856060.444217,-309397577.5583339,0.8140922930896067,same_sign_ratio_0.8_to_1.25,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json,d65c650dd4abf908089442db4175e67667a6299853017d3861c8979ae5e58501,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-309397577.5583339,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11626:0135955a60199873,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2028-29,2028,VAT refunds,Tax Measures (Policy measures database),2028-29,467000000.0,467000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22785:2ad7bb129298e82a,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2028-29,2028,VAT refunds,Spending Measures (Policy measures database),2028-29,-467000000.0,-467000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11621:8bf103a18fecf781,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,1726469127.9784043,1726469127.9784043,1388030829.5242352,-338438298.45416903,0.803970836796566,same_sign_ratio_0.8_to_1.25,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json,9b65d6ba9924f83a3fd6f37f834a2dd916d8664ada6a817a9cd09f5e1f6627ed,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-338438298.45416903,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11627:37d39a5448ffd160,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2029-30,2029,VAT refunds,Tax Measures (Policy measures database),2029-30,484000000.0,484000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22786:b2bc03d5bfd19f7f,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2029-30,2029,VAT refunds,Spending Measures (Policy measures database),2029-30,-484000000.0,-484000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23039:bc58b2771607974c,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23040:fa3af30b1d945068,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-3800000.0,-3800000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23041:59a0aa93bb6ccb57,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23042:e4d69c3e9d39d42d,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23043:75bdbdac55c86240,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23044:cacd1b73ad456391,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22607:6a1f99aa0f2d30a5,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,2104000000.0,2104000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22613:4f4da06c460926c4,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-337000000.0,-337000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22608:695257e20e29d4c2,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-14373000000.0,-14373000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22614:cae42aaa4af4b195,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,-989000000.0,-989000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22609:09ae9d8b5d007279,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-18102000000.0,-18102000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22615:5b463a5c278bec26,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,-1340000000.0,-1340000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22610:54856ee47dd30eb7,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-22320000000.0,-22320000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22616:915147ddef4bce55,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,-1502000000.0,-1502000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22611:bb85910fc857f749,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-24079000000.0,-24079000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22617:d5d55d23d84c87e2,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,-1617000000.0,-1617000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22612:547c54a700d69209,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-21620000000.0,-21620000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22618:0658a00bddea298b,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (capital),Spending Measures (Policy measures database),2029-30,-1505000000.0,-1505000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23027:e2fdc539bac82bd3,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23033:4f84e62b1256fdd9,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23028:7baca029527a1f17,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-267000000.0,-267000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23034:dc070e63b8fc605c,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23029:bb09a7e7e5770d0a,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-287000000.0,-287000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23035:e438ff3527604753,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,10000000.0,10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23030:8485e18365348aae,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-216000000.0,-216000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23036:f82fe207b7c27e0e,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,21000000.0,21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23031:da61487108d13841,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-240000000.0,-240000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23037:91997149f21f9c1f,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,37000000.0,37000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23032:43ba0477482661ac,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-292000000.0,-292000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23038:d0e1633ae8fa7195,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,54000000.0,54000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11718:1866c5fc860c280e,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11719:01354c48d339d734,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,295845.04577855096,295845.04577855096,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11720:72c956604fa629a7,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,12750855.210940916,12750855.210940916,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11721:efe2416970ae4be3,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,90212106.31697254,90212106.31697254,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11722:37d6a6f67b90cf46,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,265440793.65201616,265440793.65201616,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11723:aca468a638754428,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,604843214.446661,604843214.446661,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11652:27a50b13291133b1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,-22084526.0,-22084526.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11658:7bd2fb01df3101cc,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-6972326.4,-6972326.4,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22811:21d31fd21a96d516,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2722449.707150902,2722449.707150902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22805:100fbff6a9179adc,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,6210695.292849095,6210695.292849095,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11646:015f43cbab8a5a02,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,134319307.0,134319307.0,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11653:f9403f5df25abb27,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-92226191.0,-92226191.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11659:58ae63699eb03986,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-39050650.0,-39050650.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22812:2180748e886ef44d,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4216644.4358478505,4216644.4358478505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22806:de888a245348bcc1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,9654539.56415215,9654539.56415215,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11647:b269082735adb83b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,208253392.0,208253392.0,2039004728.2579594,1830751336.2579594,9.79097967469341,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json,42577f2444a415c58a9e906f9c810bf6876884466bd8c91584d478889d4f5301,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1830751336.2579594,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11654:d3b9bc5fd38a798c,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-121433670.0,-121433670.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11660:8cf7ed109cbbb468,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-66413874.00000001,-66413874.00000001,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22813:efbafd1fd9337894,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,6761880.829132819,6761880.829132819,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22807:422d5d733ecadc39,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,15535346.1708672,15535346.1708672,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11648:48bd77ddd06dec27,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,334228735.0,334228735.0,2106518390.8636017,1772289655.8636017,6.302625029722838,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json,1192b5ea36fcd245eb8a54400f77c9005fddb7ec31387e7fa5f1a0530f6faae3,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1772289655.8636017,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11655:2e1dc1d269227e2f,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-117897950.0,-117897950.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11661:a5ce1ea1b223ab58,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-70646577.0,-70646577.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22814:3608d4c47b99f4c7,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,8358564.477213893,8358564.477213893,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22808:c8fe3aecef088bf1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,19268810.522786085,19268810.522786085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11649:910077d14a180f90,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,413466265.0,413466265.0,2182605140.493597,1769138875.493597,5.2787985991882485,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json,b42db280325514c06105c5e2a0aa3fedb5f2fc24548778486ab4baf0ee418ecc,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1769138875.493597,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11656:e5c5845a4df7a18b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-122757660.0,-122757660.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11662:6d909ba62cdc4a9d,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-77431827.0,-77431827.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22815:1312cc7ca835f35b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9112360.189953031,9112360.189953031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22809:83691f2969d81ad0,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,21006518.810046963,21006518.810046963,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11650:068acce8b0873200,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,450753667.0,450753667.0,2259267108.0862694,1808513441.0862694,5.01219906456417,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json,70e7150fa4a3f1eaad3603f32abfebc280f14c4aa93c9df190d6b0290af18f48,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1808513441.0862694,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11657:7fa7efce401257e4,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,-129198080.0,-129198080.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11663:7a186012776764b9,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,-84678949.0,-84678949.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22816:4ee584ef8c6c1052,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,9910938.527004203,9910938.527004203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22810:b94a793fb1d3c286,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,22847463.47299579,22847463.47299579,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11651:9a7327566a66890c,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,490256279.0,490256279.0,2336375935.3248425,1846119656.3248425,4.7656216460714464,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json,f5da4dceb4590b02226a96759ce615b1282a0707a2349616f676394d17b5ca31,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1846119656.3248425,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:11772:04c1a66165d06009,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Soft drinks Levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11773:2829b50a7eab1e41,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Soft drinks Levy,Tax Measures (Policy measures database),2025-26,19787131.004388925,19787131.004388925,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11774:084713b752a8e8ce,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Soft drinks Levy,Tax Measures (Policy measures database),2026-27,39182345.01601,39182345.01601,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11775:06fe0a9717fa69a7,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Soft drinks Levy,Tax Measures (Policy measures database),2027-28,58176923.59856562,58176923.59856562,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11776:67ed32169c108745,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Soft drinks Levy,Tax Measures (Policy measures database),2028-29,76781025.60940908,76781025.60940908,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11777:9e4534fd369bf5ed,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Soft drinks Levy,Tax Measures (Policy measures database),2029-30,94990625.21647641,94990625.21647641,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23087:9d4e4288b49ecbb5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23088:0a0e67426e5f44e5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,867000000.0,867000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23089:a14997f1fd2a069f,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23090:820b4940f6c1abf5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23091:d75459d86c9ab5ed,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23092:e52f2476dda0e3b3,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11406:49b4aa5a124421bc,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11412:88439578e3d16354,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22679:c2e23c02b641cf0f,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22673:e31a61702d6c973d,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11407:9a632bc4d14c8bec,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,2490172.026697189,2490172.026697189,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11413:ab0a07fe0edee8e7,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22680:9ae2a8ba0f4bd44d,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22674:f5248f80e522714b,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11408:53b2b96496776e5f,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,20868163.30930618,20868163.30930618,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11414:21bf6e68e7335806,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22681:398052a2df97a03c,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22675:bcffac2c78d454df,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11409:94c70bbe03585a61,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,23839072.817420103,23839072.817420103,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11415:9a17c6f2b13ace80,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,9507575.480641605,9507575.480641605,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22682:7c51ea44194ed818,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,105576.82256594195,105576.82256594195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22676:3e7b86c21c859d74,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,618622.6044002152,618622.6044002152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11410:17cac1d8d03dd98c,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24686651.24345939,24686651.24345939,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11416:15445b41e25a4146,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,10340125.466529833,10340125.466529833,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22683:dd27893e72ad269a,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,114543.1914750074,114543.1914750074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22677:c6e2584ef29d8ecb,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,672447.3564180083,672447.3564180083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11411:4eefcc6dda7e5a3a,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,25255799.079652164,25255799.079652164,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11417:9ec72d8310ed6023,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,10699649.629171878,10699649.629171878,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22684:ec67f2d6b977a0b6,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,118319.43713416421,118319.43713416421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22678:fcdf6a755ea7948b,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,696009.889749176,696009.889749176,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11376:984262722c446baa,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22655:3e4068f4c2ef79f0,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22649:8ad2eb369ef682d3,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11370:8cad7226a537fb62,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11377:b92322ef010799a3,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22656:ab4428a359bb8aba,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22650:c6c9310344454703,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11371:f896c63ab3dcf891,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,76617176.0,76617176.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11378:af30d27e0af7cbd5,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,423464647.7994825,423464647.7994825,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22657:fff6152f1c246ca4,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,4492688.83987998,4492688.83987998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22651:d82b97d0dd519d9a,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,27459637.484121736,27459637.484121736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11372:341f726097f18d84,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,438010429.0,438010429.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11379:053126a837692526,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,321668031.9651501,321668031.9651501,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22658:eed5408d28bd1ebb,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3378914.950508767,3378914.950508767,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22652:1bba555a43d3acd0,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,20861970.846253183,20861970.846253183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11373:864684ee2c772239,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,392507791.0,392507791.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11380:d5aca3a6c7964bd1,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,276959720.72709185,276959720.72709185,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22659:022cabeb02210b6a,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2890543.0822159983,2890543.0822159983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22653:496aad088cf5c73b,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,17951740.02086325,17951740.02086325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11374:e7304665dcfe0c9c,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,336606721.0,336606721.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11381:d03d289d08e04788,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,216980952.9821381,216980952.9821381,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22660:abdb513740dd9543,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,2251320.01539152,2251320.01539152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22654:17a2f91c8aa53765,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,14071013.449142106,14071013.449142106,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11375:258379432d2f6b66,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,268897873.0,268897873.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11850:0019fbd3169ec503,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-57421351.47792626,-57421351.47792626,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11851:2700545eccd44092,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-107074265.65095763,-107074265.65095763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11852:63d9286cb80b5910,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-33499976.157587938,-33499976.157587938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11853:46c4f98f70f76861,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11854:97238f6d246fb424,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11855:2dcea8e1dbae775f,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11874:a8928bf5a037bbff,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11875:1a2114ab1befcbd4,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,1144318.2023132993,1144318.2023132993,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11876:07b7646ff96501a3,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3307587.6243772698,3307587.6243772698,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11877:1affe300520a55b5,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2876684.050180294,2876684.050180294,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11878:183207c68894c607,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2867125.851136577,2867125.851136577,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11879:c14bbf28b5beae19,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2799443.530348907,2799443.530348907,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11766:a4ca61e3e74cf947,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,38406032.226322174,38406032.226322174,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11760:548025aa0e890009,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11767:32fc0b4881c0a661,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,85948838.13749695,85948838.13749695,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11761:f472e11fba261333,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11768:91504ae0ff662474,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,93441498.79259177,93441498.79259177,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11762:406ac5c7e025c591,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,11258858.33544111,11258858.33544111,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11769:221b433f983b72f8,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,102243542.09064628,102243542.09064628,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11763:930ba3506f35f86d,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,32656606.630653657,32656606.630653657,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11770:f70818431e7d8269,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,110727930.91578169,110727930.91578169,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11764:9fd70f213711a9fe,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,46813437.11929648,46813437.11929648,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11771:9855bb74fa279951,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,119005778.37208016,119005778.37208016,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11765:128eebbb1ca8c780,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Vaping duty,Tax Measures (Policy measures database),2029-30,60768678.698995076,60768678.698995076,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22871:2a19904f68a430e6,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-26000000.0,-26000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22872:efbf4f2483737a2b,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-484000000.0,-484000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22873:58eeb0e7df38fff0,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-455000000.0,-455000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22874:1d79fb64c0eb73a9,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-273000000.0,-273000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22875:d0fa3e56106b6db1,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,70000000.0,70000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22876:42fdc40e6b1c30c1,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,455000000.0,455000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22877:12f1756cb0418455,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-2000000.0,-2000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22878:6bc6df267efeac47,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3000000.0,-3000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22879:d26f6375230492d7,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22880:a7b1bc6b049f91cc,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22881:46981c6ab112beeb,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22882:6f3fe4c28352cabc,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23093:949cbf94bff07051,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23094:00e086120113dc68,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-161000000.0,-161000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23095:7d722ca258b023b1,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23096:d29cab8bfe391fe0,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23097:950ca87f0ed099f6,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23098:9111f703feec9770,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11862:a049f85e15866805,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11856:bef54d814a5985ff,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23105:71416a66818d91e4,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23099:dcd34ab44712790d,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11863:97d8167e5a6f7ee7,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,2322451.7877383,2322451.7877383,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11857:443c13758b7b4fba,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,1373287.4838916932,1373287.4838916932,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23106:11e70c6e50b8ce73,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,19459.114878412074,19459.114878412074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23100:622fcd33ea1cac02,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,162693.97485397273,162693.97485397273,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11864:9880c147f3080b92,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,2439651.4503006632,2439651.4503006632,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11858:0b47e380dd50ef01,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,1441951.8580862847,1441951.8580862847,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23107:a079f2440bd20922,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,20636.575821480685,20636.575821480685,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23101:9b28b7915bb751ba,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,171257.43188640146,171257.43188640146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11865:e85484056a0d5699,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2562525.154514956,2562525.154514956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11859:d89f98057089afd0,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,1514049.4509905956,1514049.4509905956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23108:9959d2cc6f1f5120,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,21898.91835679779,21898.91835679779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23102:ccde7482ab2a7803,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,180210.5263556784,180210.5263556784,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11866:ea9d5fb494ef4bb8,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2691099.1040293043,2691099.1040293043,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11860:fb486eeaf04afcf5,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,1589751.9235401247,1589751.9235401247,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23109:de9f35ce4f951cb8,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,22871.835877882575,22871.835877882575,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23103:94b0a0dc5475cca7,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,189531.2103371421,189531.2103371421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11867:e2ce6e0171039b4e,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2826063.175562641,2826063.175562641,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11861:294b67ce1572162e,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,1669239.5197171338,1669239.5197171338,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23110:06e7abc581f44915,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,23933.29186356443,23933.29186356443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23104:dc68ac4b25715217,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,199293.23608204967,199293.23608204967,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11754:4251feac17f53ec3,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11748:bd7bba02fffa31a1,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11755:c84ab81a3a359607,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11749:1d15cede27cf9445,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11756:8c08f7b04741553f,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,106921.42005992266,106921.42005992266,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11750:ce523e9246955163,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,3100354.3539044075,3100354.3539044075,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11757:a8c9ab1223d24217,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,286751.8713413375,286751.8713413375,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11751:c61f3f0367f66710,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,8142158.937004069,8142158.937004069,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11758:1d378ed6ce825fe6,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,310082.8301048679,310082.8301048679,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11752:bac4610232fde569,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,10443889.57955573,10443889.57955573,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11759:ddc38299ba35bccc,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,337126.5384337931,337126.5384337931,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11753:b750383b82d1ea2b,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Vaping duty,Tax Measures (Policy measures database),2029-30,13113038.880715067,13113038.880715067,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11736:a65c1999846475f0,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,14444870.424629698,14444870.424629698,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11737:73ffccda20b3c6ae,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,414762562.2580181,414762562.2580181,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11738:3fe2015aba6957d4,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,410486254.29289496,410486254.29289496,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11739:403cbc701d486bc0,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,368451521.12108916,368451521.12108916,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11740:47d932c418fc8f26,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2028-29,2028,Vehicle excise duty,Tax Measures (Policy measures database),2028-29,286084467.9748752,286084467.9748752,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11741:645ad9f75c7c2c9c,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2029-30,2029,Vehicle excise duty,Tax Measures (Policy measures database),2029-30,200394520.2015948,200394520.2015948,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11844:a961ce0787113866,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11845:cb96502a7284bf0d,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-3600000.0,-3600000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11846:aebcf84c9e228990,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11847:a551e116e169b49b,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11848:a40b52bb74a2d439,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11849:ce1bc127a1a65b99,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22859:a286d64db3a4de9d,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,126000000.0,126000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22853:636080d8aa33dd8e,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,1324000000.0,1324000000.0,1713880895.879209,389880895.87920904,1.294471975739584,same_sign_ratio_1.25_to_2,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json,d37bef86a0f713898b680177199dff5edbe8145b24f36cd8ce711729f64fe0a4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",389880895.87920904,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22860:4f83faabe04eeb65,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,132000000.0,132000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22854:edbde987f66af165,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,1378000000.0,1378000000.0,349882534.4296024,-1028117465.5703976,0.25390604820725865,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json,147ea0468e56d5213bdcf37c035baa8de0b4b5d5857b002564a0acb8f964e4e3,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1028117465.5703976,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22861:0f81af8bde9e95a0,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,136000000.0,136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22855:dbc5baf2a54734dc,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,1420000000.0,1420000000.0,367920017.09756255,-1052079982.9024374,0.2590986035898328,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json,d922c443a06b28350c40a8835f34dd5f8e0884d030da1eed8b26d875c781a680,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1052079982.9024374,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22862:63e7eea1be5ed5df,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,140000000.0,140000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. 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PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22856:c29981419df6c6f6,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1439000000.0,1439000000.0,397324703.9610295,-1041675296.0389705,0.27611167752677523,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. 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Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. 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PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22857:92bf18d3bd843235,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,1459000000.0,1459000000.0,417582943.08061886,-1041417056.9193811,0.286211749883906,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json,55fcf11ef2837e1cc314711718afe2f3f39aae016679e49e96fc20810c7df7e4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1041417056.9193811,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22864:4349e70268452209,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,152000000.0,152000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" +autumn_budget_2024,obr_pmd_nov2025:22858:6050e74df71edc1c,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,1501000000.0,1501000000.0,453160743.2087734,-1047839256.7912266,0.30190589154481906,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json,8e0471c0cb60e12aed60caec4a2bf2c83af5730a955454c156becb4d2e30ab34,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1047839256.7912266,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized""}" diff --git a/results/uk/events/autumn_budget_2024/COMPARISON.json b/results/uk/events/autumn_budget_2024/COMPARISON.json new file mode 100644 index 00000000..b68b05f0 --- /dev/null +++ b/results/uk/events/autumn_budget_2024/COMPARISON.json @@ -0,0 +1,58106 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d", + "measure_type": "inheritance_tax", + "missing_legs": [ + "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11574:190a6f33e6b62da4", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.", + "decomposition_status": "not_available", + 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"source_row_id": "obr_pmd_nov2025:11580:134396a8c43f09d8", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 1388465535.769306, + "obr_value_gbp_decimal": "1388465535.769306", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Income tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11697:b41b55d5b8cbd0c7", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 6697896.998231041, + "obr_value_gbp_decimal": "6697896.998231041", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22838:b0c109139b2c7337", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 82106051.6413076, + "obr_value_gbp_decimal": "82106051.6413076", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22832:9f4c74a62730d0a2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": -51430908.84458069, + "obr_value_gbp_decimal": "-51430908.84458069", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Stamp duty' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11691:2bcdf86f45b6b126", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Stamp duty", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json", + "artifact_sha256": "1ab5607bb181d66be698fce218e3846de4aede26c892880f21152e99a15ee187", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 4357312861.483775, + "gap_kind": null, + "head_variables": [ + "capital_gains_tax" + ], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 755655285.3792045, + "obr_value_gbp_decimal": "755655285.3792045", + "pe_to_obr_ratio": 6.7662706074995285, + "pe_value_gbp": 5112968146.86298, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 1388878096.7939453, + "obr_value_gbp_decimal": "1388878096.7939453", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Income tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11698:85efd8e5130ecc7d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction scope; behavioural adjustment and head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py" + ], + "engine_version": "2.89.2", + "evidence": "The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22823:daffa02a25835b38", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22817:2cc3a9f8dc1f5233", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 32349658.066893354, + "obr_value_gbp_decimal": "32349658.066893354", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11677:38177db5dd288931", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "artifact_sha256": "a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -8163599371.21775, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 104397.3189455585, + "obr_value_gbp_decimal": "104397.3189455585", + "pe_to_obr_ratio": -78196.40443214767, + "pe_value_gbp": -8163494973.898804, + "ratio_bin": "opposite_sign", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -8163599371.21775, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11665:72598886f546ef8c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "artifact_sha256": "a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 437275137.1285744, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 23737482906.08718, + "obr_value_gbp_decimal": "23737482906.08718", + "pe_to_obr_ratio": 1.0184212933973906, + "pe_value_gbp": 24174758043.215755, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 437275137.1285744, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11671:291070a94715062c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 593.4454839152991, + "obr_value_gbp_decimal": "593.4454839152991", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22824:43a72c43eb1bd902", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 7679.083794280304, + "obr_value_gbp_decimal": "7679.083794280304", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22818:aeea2c28b98a2cfa", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 104302519.83016719, + "obr_value_gbp_decimal": "104302519.83016719", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11678:cf7e6fb3e86bb47c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "artifact_sha256": "6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -8194815743.417328, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -312921791.2621155, + "obr_value_gbp_decimal": "-312921791.2621155", + "pe_to_obr_ratio": 27.188063510581884, + "pe_value_gbp": -8507737534.679443, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -8194815743.417328, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11666:e4413c7487d85ddf", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "artifact_sha256": "6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 831082822.2480202, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 23923342053.649563, + "obr_value_gbp_decimal": "23923342053.649563", + "pe_to_obr_ratio": 1.0347394114243849, + "pe_value_gbp": 24754424875.897583, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 831082822.2480202, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11672:0b55202125025854", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -2722169.4714540956, + "obr_value_gbp_decimal": "-2722169.4714540956", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22825:edacdcc46eb06fe4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -22555697.86413367, + "obr_value_gbp_decimal": "-22555697.86413367", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22819:dd2ccd436f0e20b2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 157878460.38779414, + "obr_value_gbp_decimal": "157878460.38779414", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11679:80b7d4c0d69f1c59", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "artifact_sha256": "c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -8644543664.361586, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -139433648.31822416, + "obr_value_gbp_decimal": "-139433648.31822416", + "pe_to_obr_ratio": 62.99754340955398, + "pe_value_gbp": -8783977312.67981, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -8644543664.361586, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11667:35345df3785dfdea", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "artifact_sha256": "c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 1039866753.1831589, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 24166582486.907063, + "obr_value_gbp_decimal": "24166582486.907063", + "pe_to_obr_ratio": 1.0430291189805814, + "pe_value_gbp": 25206449240.09022, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 1039866753.1831589, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11673:94b8906a8929f113", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -1695682.812090235, + "obr_value_gbp_decimal": "-1695682.812090235", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22826:318fb1def1dc970d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -12795546.945261901, + "obr_value_gbp_decimal": "-12795546.945261901", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22820:f6b54a5fbcdee6cb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 197370614.57409978, + "obr_value_gbp_decimal": "197370614.57409978", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11680:1df0b2733f687ca0", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "artifact_sha256": "3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -8863404250.213799, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -125022028.69605237, + "obr_value_gbp_decimal": "-125022028.69605237", + "pe_to_obr_ratio": 71.89474025223257, + "pe_value_gbp": -8988426278.909851, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -8863404250.213799, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11668:a076a7d6b3992e7c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "artifact_sha256": "3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 744659874.497982, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 24873640251.083874, + "obr_value_gbp_decimal": "24873640251.083874", + "pe_to_obr_ratio": 1.029937711850019, + "pe_value_gbp": 25618300125.581856, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 744659874.497982, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11674:6dd4d473c559cbea", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -1876637.8792906133, + "obr_value_gbp_decimal": "-1876637.8792906133", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22827:9881af9ed6467d43", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -13334609.397444367, + "obr_value_gbp_decimal": "-13334609.397444367", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22821:be2053a7986ecc49", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 231671928.62583068, + "obr_value_gbp_decimal": "231671928.62583068", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11681:83ebf7f916ba0b8d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "artifact_sha256": "62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -9274218399.861746, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -129843394.06867449, + "obr_value_gbp_decimal": "-129843394.06867449", + "pe_to_obr_ratio": 72.42618587863306, + "pe_value_gbp": -9404061793.93042, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -9274218399.861746, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11669:1cedd72c387ad84b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "artifact_sha256": "62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": 524192854.83955383, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 25624586204.164253, + "obr_value_gbp_decimal": "25624586204.164253", + "pe_to_obr_ratio": 1.0204566368667591, + "pe_value_gbp": 26148779059.003807, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 524192854.83955383, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11675:286359ea5a53fc94", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -2096171.2099097595, + "obr_value_gbp_decimal": "-2096171.2099097595", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22828:f93a41b9d86839e9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -14739180.416154342, + "obr_value_gbp_decimal": "-14739180.416154342", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + 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company-car benefit attributes or passenger journeys absent from the certified household inputs.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb", + "measure_type": "transport", + "missing_legs": [ + "Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or 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private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 458469390.546581, + "obr_value_gbp_decimal": "458469390.546581", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11616:7ec5266dd314c230", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 136000000.0, + "obr_value_gbp_decimal": "136000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11622:1347a077b1bc15a4", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -136000000.0, + "obr_value_gbp_decimal": "-136000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22781:a55f17d59076a5ff", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json", + "artifact_sha256": "b72464503faffde8fe6ce0fb81f8678bfb0f0a1b7f2f7529703e40b37a6ba5f4", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -247221353.6781795, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1505666693.4011223, + "obr_value_gbp_decimal": "1505666693.4011223", + "pe_to_obr_ratio": 0.8358060553762162, + "pe_value_gbp": 1258445339.7229428, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": -247221353.6781795, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11617:414a87b10621e433", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 425000000.0, + "obr_value_gbp_decimal": "425000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11623:b03eabd172377164", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -425000000.0, + "obr_value_gbp_decimal": "-425000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22782:f6cf42e5375f2826", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json", + "artifact_sha256": "4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -265415049.66614246, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1557694028.0528445, + "obr_value_gbp_decimal": "1557694028.0528445", + "pe_to_obr_ratio": 0.829610279755699, + "pe_value_gbp": 1292278978.386702, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": -265415049.66614246, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11618:ad4256274cc146d3", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 439000000.0, + "obr_value_gbp_decimal": "439000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11624:58692c00fbcbe1a9", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -439000000.0, + "obr_value_gbp_decimal": "-439000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22783:70b4189e19c7238f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json", + "artifact_sha256": "83f7f9058c3dd031c1fb421390e51f5746dd117e4a21875bd73d209c253d7af6", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -285930855.1123929, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1608930385.967045, + "obr_value_gbp_decimal": "1608930385.967045", + "pe_to_obr_ratio": 0.8222851295455306, + "pe_value_gbp": 1322999530.8546522, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": -285930855.1123929, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11619:8726edda9aa7b020", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. 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VAT refunds source rows remain outside household scope.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -309397577.5583339, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1664253638.0025508, + "obr_value_gbp_decimal": "1664253638.0025508", + "pe_to_obr_ratio": 0.8140922930896067, + "pe_value_gbp": 1354856060.444217, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": -309397577.5583339, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11620:5446e6157f4ef4ec", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. 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VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 467000000.0, + "obr_value_gbp_decimal": "467000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11626:0135955a60199873", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. 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VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -467000000.0, + "obr_value_gbp_decimal": "-467000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22785:2ad7bb129298e82a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json", + "artifact_sha256": "9b65d6ba9924f83a3fd6f37f834a2dd916d8664ada6a817a9cd09f5e1f6627ed", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. 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VAT refunds source rows remain outside household scope.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -338438298.45416903, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1726469127.9784043, + "obr_value_gbp_decimal": "1726469127.9784043", + "pe_to_obr_ratio": 0.803970836796566, + "pe_value_gbp": 1388030829.5242352, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": -338438298.45416903, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11621:8bf103a18fecf781", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The certified private-school VAT lever remains zero, so set it to 20% from January2025. 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VAT refunds source rows remain outside household scope.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -484000000.0, + "obr_value_gbp_decimal": "-484000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + 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The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -22084526.0, + "obr_value_gbp_decimal": "-22084526.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11652:27a50b13291133b1", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -6972326.4, + "obr_value_gbp_decimal": "-6972326.4", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11658:7bd2fb01df3101cc", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 2722449.707150902, + "obr_value_gbp_decimal": "2722449.707150902", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22811:21d31fd21a96d516", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 6210695.292849095, + "obr_value_gbp_decimal": "6210695.292849095", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22805:100fbff6a9179adc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 134319307.0, + "obr_value_gbp_decimal": "134319307.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11646:015f43cbab8a5a02", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -92226191.0, + "obr_value_gbp_decimal": "-92226191.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11653:f9403f5df25abb27", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -39050650.0, + "obr_value_gbp_decimal": "-39050650.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11659:58ae63699eb03986", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 4216644.4358478505, + "obr_value_gbp_decimal": "4216644.4358478505", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22812:2180748e886ef44d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 9654539.56415215, + "obr_value_gbp_decimal": "9654539.56415215", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22806:de888a245348bcc1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json", + "artifact_sha256": "42577f2444a415c58a9e906f9c810bf6876884466bd8c91584d478889d4f5301", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 1830751336.2579594, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 208253392.0, + "obr_value_gbp_decimal": "208253392.0", + "pe_to_obr_ratio": 9.79097967469341, + "pe_value_gbp": 2039004728.2579594, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1830751336.2579594, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11647:b269082735adb83b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -121433670.0, + "obr_value_gbp_decimal": "-121433670.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11654:d3b9bc5fd38a798c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -66413874.00000001, + "obr_value_gbp_decimal": "-66413874.00000001", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11660:8cf7ed109cbbb468", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 6761880.829132819, + "obr_value_gbp_decimal": "6761880.829132819", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22813:efbafd1fd9337894", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 15535346.1708672, + "obr_value_gbp_decimal": "15535346.1708672", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22807:422d5d733ecadc39", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json", + "artifact_sha256": "1192b5ea36fcd245eb8a54400f77c9005fddb7ec31387e7fa5f1a0530f6faae3", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 1772289655.8636017, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 334228735.0, + "obr_value_gbp_decimal": "334228735.0", + "pe_to_obr_ratio": 6.302625029722838, + "pe_value_gbp": 2106518390.8636017, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1772289655.8636017, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11648:48bd77ddd06dec27", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -117897950.0, + "obr_value_gbp_decimal": "-117897950.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11655:2e1dc1d269227e2f", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -70646577.0, + "obr_value_gbp_decimal": "-70646577.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11661:a5ce1ea1b223ab58", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 8358564.477213893, + "obr_value_gbp_decimal": "8358564.477213893", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22814:3608d4c47b99f4c7", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 19268810.522786085, + "obr_value_gbp_decimal": "19268810.522786085", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22808:c8fe3aecef088bf1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json", + "artifact_sha256": "b42db280325514c06105c5e2a0aa3fedb5f2fc24548778486ab4baf0ee418ecc", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 1769138875.493597, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 413466265.0, + "obr_value_gbp_decimal": "413466265.0", + "pe_to_obr_ratio": 5.2787985991882485, + "pe_value_gbp": 2182605140.493597, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1769138875.493597, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11649:910077d14a180f90", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -122757660.0, + "obr_value_gbp_decimal": "-122757660.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11656:e5c5845a4df7a18b", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -77431827.0, + "obr_value_gbp_decimal": "-77431827.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11662:6d909ba62cdc4a9d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 9112360.189953031, + "obr_value_gbp_decimal": "9112360.189953031", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22815:1312cc7ca835f35b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. 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The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. 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The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Baseline vintage", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/winter_fuel_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -1047839256.7912266, + "gap_kind": null, + "head_variables": [ + "winter_fuel_allowance" + ], + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "measure_type": "winter_fuel_payment", + "missing_legs": [ + "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.", + "The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline." + ], + "obr_value_gbp": 1501000000.0, + "obr_value_gbp_decimal": "1501000000.0", + "pe_to_obr_ratio": 0.30190589154481906, + "pe_value_gbp": 453160743.2087734, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.", + "residual_gbp": -1047839256.7912266, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22858:6050e74df71edc1c", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + } +] diff --git a/results/uk/events/autumn_budget_2024/COMPARISON.md b/results/uk/events/autumn_budget_2024/COMPARISON.md new file mode 100644 index 00000000..8be5ce45 --- /dev/null +++ b/results/uk/events/autumn_budget_2024/COMPARISON.md @@ -0,0 +1,1250 @@ +# Autumn Budget 2024: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned certified 2023 population uprated to calendar year Y, with government baseline policy parameters annualized from the engine's 30 April snapshot. Dict reforms directly update that processed tree and use explicit 1 January dates for annual lookups; they do not repeat fiscal conversion. These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1134 rows, 33 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 5 | 60 | 148.279 | 152.288 | +| not_expressible | 43 | 438 | 42.163 | 71.094 | +| out_of_household_scope | 26 | 636 | -380.606 | 477.285 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 14 | 114 | -2.503 | 21.454 | +| model_or_data_gap | 29 | 324 | 44.666 | 49.640 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Air passenger duty | not_available: 6 | +| Alcohol duty | not_available: 12 | +| Business rates | not_available: 18 | +| CBAM | not_available: 6 | +| Capital gains tax | not_available: 31, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Climate change levy | not_available: 12 | +| Corporation tax (onshore) | not_available: 66 | +| Customs duty | not_available: 12 | +| Energy profits levy | not_available: 6 | +| Fuel duty | not_available: 6 | +| Income tax | both_zero: 1, not_available: 144, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Inheritance tax | not_available: 36 | +| Interest and dividend receipts | not_available: 12 | +| Locally-financed capital expenditure | not_available: 18 | +| Locally-financed current expenditure | not_available: 36 | +| NICs | both_zero: 1, not_available: 54, same_sign_ratio_0.8_to_1.25: 5 | +| North sea taxes | not_available: 6 | +| Other AME (current) | not_available: 36 | +| Other departmental expenditure (capital) | not_available: 24 | +| PSCE in RDEL | not_available: 174 | +| PSGI in CDEL | not_available: 42 | +| Scottish BGA (capital) | not_available: 6 | +| Scottish BGA (current) | not_available: 138 | +| Soft drinks Levy | not_available: 6 | +| Stamp duty | not_available: 25, same_sign_ratio_at_least_2: 5 | +| Student loans | not_available: 6 | +| Tobacco duty | not_available: 18 | +| VAT | not_available: 37, same_sign_ratio_0.8_to_1.25: 5 | +| VAT refunds | not_available: 12 | +| Vaping duty | not_available: 12 | +| Vehicle excise duty | not_available: 6 | +| Welfare inside cap | not_available: 54, same_sign_ratio_1.25_to_2: 1, same_sign_ratio_below_0.5: 5 | +| Welfare outside cap | not_available: 24 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 288 | +| business_tax | not_available: 192 | +| capital_gains_tax | not_available: 67, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| carers_allowance | not_available: 12 | +| fuel_duty | not_available: 6 | +| indirect_tax | not_available: 36 | +| inheritance_tax | not_available: 54 | +| local_government_finance | not_available: 6 | +| national_insurance | both_zero: 2, not_available: 18, opposite_sign: 1, same_sign_ratio_0.8_to_1.25: 5, same_sign_ratio_at_least_2: 4 | +| other | not_available: 90 | +| savings | not_available: 12 | +| scope | not_available: 156 | +| stamp_duty_land_tax | not_available: 25, same_sign_ratio_at_least_2: 5 | +| tax_benefit | not_available: 12 | +| transport | not_available: 84 | +| value_added_tax | not_available: 13, same_sign_ratio_0.8_to_1.25: 5 | +| welfare | not_available: 24 | +| winter_fuel_payment | not_available: 6, same_sign_ratio_1.25_to_2: 1, same_sign_ratio_below_0.5: 5 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this bundle uses one 2023 population calibrated to later targets. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 33 computed rows and £84.813bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.022 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.197 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Income tax | not_expressible / model_or_data_gap | 3.791 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.022 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.134 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.127 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Income tax | not_expressible / model_or_data_gap | 5.729 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.102 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.118 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Income tax | not_expressible / model_or_data_gap | 2.319 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.147 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | NICs | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.141 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Income tax | not_expressible / model_or_data_gap | -0.202 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.194 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | NICs | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2024-25 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2025-26 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2026-27 | Air passenger duty | not_expressible / model_or_data_gap | 0.521 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2027-28 | Air passenger duty | not_expressible / model_or_data_gap | 0.585 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2028-29 | Air passenger duty | not_expressible / model_or_data_gap | 0.650 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2029-30 | Air passenger duty | not_expressible / model_or_data_gap | 0.719 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.012 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.083 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.087 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.091 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2028-29 | Alcohol duty | not_expressible / construction_pending | -0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2029-30 | Alcohol duty | not_expressible / construction_pending | -0.099 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2029-30 | Stamp duty | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Business rates | out_of_household_scope | -1.549 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.124 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.961 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Other AME (current) | out_of_household_scope | -0.961 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.152 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.147 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Income tax | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Income tax | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Business rates | out_of_household_scope | -0.129 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Other AME (current) | out_of_household_scope | -0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Business rates | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Business rates | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Business rates | out_of_household_scope | -0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Business rates | out_of_household_scope | -0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Business rates | out_of_household_scope | 0.134 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Business rates | out_of_household_scope | 0.137 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Business rates | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Business rates | out_of_household_scope | 0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Business rates | out_of_household_scope | 0.146 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | -0.086 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -1.464 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Other AME (current) | out_of_household_scope | -0.300 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.521 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.070 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Income tax | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Income tax | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Income tax | partial | 0.046 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Stamp duty | partial | 0.037 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Capital gains tax | partial | 1.005 | 4.655 | 4.632 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Income tax | partial | 0.449 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Stamp duty | partial | -0.041 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Capital gains tax | partial | 0.096 | 4.794 | 50.048 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Income tax | partial | 1.262 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.074 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Stamp duty | partial | -0.066 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Capital gains tax | partial | -0.076 | 4.952 | -65.299 | opposite_sign | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Income tax | partial | 1.388 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Stamp duty | partial | -0.051 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Capital gains tax | partial | 0.756 | 5.113 | 6.766 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Income tax | partial | 1.389 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Stamp duty | partial | -0.054 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Capital gains tax | partial | 0.986 | 5.274 | 5.349 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Income tax | partial | 1.471 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Stamp duty | partial | -0.059 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2024-25 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2025-26 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2026-27 | CBAM | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2027-28 | CBAM | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2028-29 | CBAM | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2029-30 | CBAM | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2025-26 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2026-27 | Climate change levy | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2027-28 | Climate change levy | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2028-29 | Climate change levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2029-30 | Climate change levy | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.027 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.072 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.106 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.137 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.167 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.103 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.098 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | -0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.140 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.090 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | -0.026 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.100 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2025-26 | Climate change levy | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2026-27 | Climate change levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2027-28 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2028-29 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2029-30 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.136 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.258 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Income tax | not_expressible / construction_pending | -0.258 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | -0.768 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Income tax | not_expressible / construction_pending | 0.197 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.197 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -0.726 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Income tax | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Income tax | not_expressible / construction_pending | -0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -0.249 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Income tax | not_expressible / construction_pending | 0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Income tax | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Income tax | not_expressible / construction_pending | 0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Income tax | not_expressible / construction_pending | 0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | -1.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Income tax | not_expressible / construction_pending | 0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -2.925 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Income tax | not_expressible / construction_pending | -1.123 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Income tax | not_expressible / construction_pending | 1.123 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -2.830 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Income tax | not_expressible / construction_pending | -1.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Income tax | not_expressible / construction_pending | 1.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -2.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Income tax | not_expressible / construction_pending | -0.772 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Income tax | not_expressible / construction_pending | 0.772 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | -1.570 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Income tax | not_expressible / construction_pending | -0.608 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Income tax | not_expressible / construction_pending | 0.608 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | -1.410 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.024 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Income tax | partial | 0.000 | -8.163 | -78196.404 | opposite_sign | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | NICs | partial | 23.737 | 24.175 | 1.018 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.104 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Income tax | partial | -0.313 | -8.508 | 27.188 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | NICs | partial | 23.923 | 24.754 | 1.035 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.158 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Income tax | partial | -0.139 | -8.784 | 62.998 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | NICs | partial | 24.167 | 25.206 | 1.043 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.197 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Income tax | partial | -0.125 | -8.988 | 71.895 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | NICs | partial | 24.874 | 25.618 | 1.030 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Income tax | partial | -0.130 | -9.404 | 72.426 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | NICs | partial | 25.625 | 26.149 | 1.020 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.181 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.065 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.127 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.058 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.115 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.052 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2024-25 | Energy profits levy | out_of_household_scope | 0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2024-25 | North sea taxes | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2025-26 | Energy profits levy | out_of_household_scope | 0.404 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2025-26 | North sea taxes | out_of_household_scope | 0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2026-27 | Energy profits levy | out_of_household_scope | 0.260 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2026-27 | North sea taxes | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2027-28 | Energy profits levy | out_of_household_scope | 0.165 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2027-28 | North sea taxes | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2028-29 | Energy profits levy | out_of_household_scope | 0.466 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2028-29 | North sea taxes | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2029-30 | Energy profits levy | out_of_household_scope | 1.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2029-30 | North sea taxes | out_of_household_scope | -0.089 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.980 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | 0.364 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2029-30 | Welfare inside cap | not_expressible / construction_pending | 1.853 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2029-30 | Welfare outside cap | not_expressible / construction_pending | 0.689 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | 0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | 0.161 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | 0.194 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | 0.230 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | 0.262 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2024-25 | Fuel duty | not_expressible / construction_pending | -0.044 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2025-26 | Fuel duty | not_expressible / construction_pending | -3.016 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2026-27 | Fuel duty | not_expressible / construction_pending | -0.879 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2027-28 | Fuel duty | not_expressible / construction_pending | -0.891 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2028-29 | Fuel duty | not_expressible / construction_pending | -0.898 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2029-30 | Fuel duty | not_expressible / construction_pending | -0.892 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2024-25 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2025-26 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2026-27 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2027-28 | Other AME (current) | not_expressible / model_or_data_gap | -0.021 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2028-29 | Other AME (current) | not_expressible / model_or_data_gap | -0.021 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2029-30 | Other AME (current) | not_expressible / model_or_data_gap | -0.018 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| HMT allowance for shortfall assumption and adjustments | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2025-26 | PSCE in RDEL | out_of_household_scope | -3.551 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2025-26 | PSGI in CDEL | out_of_household_scope | -7.787 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2026-27 | PSCE in RDEL | out_of_household_scope | 2.940 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2027-28 | PSCE in RDEL | out_of_household_scope | 3.154 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2028-29 | PSCE in RDEL | out_of_household_scope | 3.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2029-30 | PSCE in RDEL | out_of_household_scope | 2.919 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.065 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.175 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.401 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.208 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.204 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.649 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.326 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.796 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.388 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.769 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.053 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.430 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Income tax | not_expressible / model_or_data_gap | 1.369 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.094 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.542 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Alcohol duty | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Customs duty | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.037 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Tobacco duty | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.103 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Alcohol duty | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Customs duty | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.139 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Tobacco duty | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.328 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Alcohol duty | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Customs duty | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.313 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Tobacco duty | not_expressible / model_or_data_gap | 0.031 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.688 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Alcohol duty | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.089 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Customs duty | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.545 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Tobacco duty | not_expressible / model_or_data_gap | 0.052 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | VAT | not_expressible / model_or_data_gap | 1.152 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Alcohol duty | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Customs duty | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.816 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.018 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Tobacco duty | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | VAT | not_expressible / model_or_data_gap | 1.578 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | VAT | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.191 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.283 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.041 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.064 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.077 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.421 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.097 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.114 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.116 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.094 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.089 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.092 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.092 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.640 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 1.342 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 1.458 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.353 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.231 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.493 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.522 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.521 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2024-25 | PSCE in RDEL | out_of_household_scope | -24.983 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2024-25 | Scottish BGA (current) | out_of_household_scope | -1.468 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2025-26 | PSCE in RDEL | out_of_household_scope | -41.734 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2025-26 | Scottish BGA (current) | out_of_household_scope | -2.625 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2026-27 | PSCE in RDEL | out_of_household_scope | -45.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2026-27 | Scottish BGA (current) | out_of_household_scope | -2.926 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2027-28 | PSCE in RDEL | out_of_household_scope | -48.590 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2027-28 | Scottish BGA (current) | out_of_household_scope | -3.179 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2028-29 | PSCE in RDEL | out_of_household_scope | -51.644 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2028-29 | Scottish BGA (current) | out_of_household_scope | -3.420 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2029-30 | PSCE in RDEL | out_of_household_scope | -51.766 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2029-30 | Scottish BGA (current) | out_of_household_scope | -3.393 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.028 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.093 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.063 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.298 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.415 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.150 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.486 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.175 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.519 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.187 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2025-26 | Interest and dividend receipts | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2025-26 | Student loans | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2026-27 | Interest and dividend receipts | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2026-27 | Student loans | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2027-28 | Student loans | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2028-29 | Student loans | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2029-30 | Interest and dividend receipts | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2029-30 | Student loans | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 1.097 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | -1.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2024-25 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2025-26 | Other AME (current) | not_expressible / construction_pending | -0.072 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.069 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.065 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.062 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2029-30 | Other AME (current) | not_expressible / construction_pending | -0.058 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.018 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.105 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.165 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.078 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.171 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.055 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.172 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.055 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.179 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.057 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.188 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.060 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| OBR assumed underspend | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.955 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.342 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2025-26 | PSCE in RDEL | out_of_household_scope | 6.368 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2025-26 | PSGI in CDEL | out_of_household_scope | 9.678 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2029-30 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2029-30 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT | partial | 0.458 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT refunds | out_of_household_scope | 0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT refunds | out_of_household_scope | -0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT | partial | 1.506 | 1.258 | 0.836 | same_sign_ratio_0.8_to_1.25 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT refunds | out_of_household_scope | 0.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT refunds | out_of_household_scope | -0.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT | partial | 1.558 | 1.292 | 0.830 | same_sign_ratio_0.8_to_1.25 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT refunds | out_of_household_scope | 0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT refunds | out_of_household_scope | -0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT | partial | 1.609 | 1.323 | 0.822 | same_sign_ratio_0.8_to_1.25 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT refunds | out_of_household_scope | 0.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT refunds | out_of_household_scope | -0.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT | partial | 1.664 | 1.355 | 0.814 | same_sign_ratio_0.8_to_1.25 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT refunds | out_of_household_scope | 0.467 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT refunds | out_of_household_scope | -0.467 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT | partial | 1.726 | 1.388 | 0.804 | same_sign_ratio_0.8_to_1.25 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT refunds | out_of_household_scope | 0.484 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT refunds | out_of_household_scope | -0.484 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2024-25 | PSGI in CDEL | out_of_household_scope | 2.104 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.337 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -14.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2025-26 | Scottish BGA (capital) | out_of_household_scope | -0.989 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -18.102 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2026-27 | Scottish BGA (capital) | out_of_household_scope | -1.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2027-28 | PSGI in CDEL | out_of_household_scope | -22.320 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2027-28 | Scottish BGA (capital) | out_of_household_scope | -1.502 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2028-29 | PSGI in CDEL | out_of_household_scope | -24.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2028-29 | Scottish BGA (capital) | out_of_household_scope | -1.617 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2029-30 | PSGI in CDEL | out_of_household_scope | -21.620 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2029-30 | Scottish BGA (capital) | out_of_household_scope | -1.505 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.267 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.287 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.216 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.292 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.090 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.265 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.605 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Capital gains tax | partial | -0.022 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Inheritance tax | partial | -0.007 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Stamp duty | partial | 0.134 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Capital gains tax | partial | -0.092 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Inheritance tax | partial | -0.039 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Stamp duty | partial | 0.208 | 2.039 | 9.791 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Capital gains tax | partial | -0.121 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Inheritance tax | partial | -0.066 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Stamp duty | partial | 0.334 | 2.107 | 6.303 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Capital gains tax | partial | -0.118 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Inheritance tax | partial | -0.071 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Stamp duty | partial | 0.413 | 2.183 | 5.279 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Capital gains tax | partial | -0.123 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Inheritance tax | partial | -0.077 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Stamp duty | partial | 0.451 | 2.259 | 5.012 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Capital gains tax | partial | -0.129 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Inheritance tax | partial | -0.085 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2238 | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Stamp duty | partial | 0.490 | 2.336 | 4.766 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.; policyengine-uk#2238 | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2024-25 | Soft drinks Levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2025-26 | Soft drinks Levy | not_expressible / construction_pending | 0.020 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2026-27 | Soft drinks Levy | not_expressible / construction_pending | 0.039 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2027-28 | Soft drinks Levy | not_expressible / construction_pending | 0.058 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2028-29 | Soft drinks Levy | not_expressible / construction_pending | 0.077 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2029-30 | Soft drinks Levy | not_expressible / construction_pending | 0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2025-26 | Other AME (current) | out_of_household_scope | 0.867 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Income tax | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Income tax | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Income tax | not_expressible / construction_pending | 0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.423 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.438 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.322 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.393 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.277 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.337 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.217 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.269 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tariff Changes since Spring Budget 2024 | 2024-25 | Customs duty | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2025-26 | Customs duty | out_of_household_scope | -0.107 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2026-27 | Customs duty | out_of_household_scope | -0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2027-28 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2029-30 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2025-26 | Income tax | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2026-27 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2027-28 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2028-29 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2029-30 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.038 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.093 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.011 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.102 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.033 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.111 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2029-30 | Tobacco duty | not_expressible / construction_pending | 0.119 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2029-30 | Vaping duty | not_expressible / construction_pending | 0.061 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.026 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.484 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.455 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.273 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.070 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.455 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.161 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2029-30 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2029-30 | Vaping duty | not_expressible / construction_pending | 0.013 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.415 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.410 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.368 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2028-29 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.286 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2029-30 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.200 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2024-25 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2025-26 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2029-30 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2024-25 | Welfare inside cap | partial | 1.324 | 1.714 | 1.294 | same_sign_ratio_1.25_to_2 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.132 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2025-26 | Welfare inside cap | partial | 1.378 | 0.350 | 0.254 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2026-27 | Welfare inside cap | partial | 1.420 | 0.368 | 0.259 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2027-28 | Welfare inside cap | partial | 1.439 | 0.397 | 0.276 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2028-29 | Welfare inside cap | partial | 1.459 | 0.418 | 0.286 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.152 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2029-30 | Welfare inside cap | partial | 1.501 | 0.453 | 0.302 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | + +## Construction caveats + +* `autumn_budget_2024__private_school_vat_20pct`: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. +* `autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp`: The pin still has the 3% surcharge scale, so apply a forward 2pp increase to every marginal bracket. The dict reform updates the already-processed tree without a new 30 April conversion; annual lookups resolve at 1 January. The raw October2024 policy onset is therefore absent from annual 2024 and present throughout annual 2025. Main-home rates and thresholds are retained. +* `autumn_budget_2024__employer_nics_package`: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. +* `autumn_budget_2024__capital_gains_main_rates_and_reliefs`: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Pooled gains include residential gains already taxed at 18%/24% before AB2024. Restoring the pooled input to 10%/20% also cuts those gains, so the construction overstates the announced main-rate tax gain. Certified policy is annualized from its raw 30 April schedule; the October-dated dict reversal updates the processed tree, with its first annual lookup at January2025. +* `autumn_budget_2024__winter_fuel_means_test`: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. + +## Review diagnoses + +* `autumn_budget_2024__capital_gains_main_rates_and_reliefs` — Construction scope; behavioural adjustment and head scope: The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is £23.4bn versus £18.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect. +* `autumn_budget_2024__employer_nics_package` — Construction and head scope; wage incidence: employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about −£8bn to −£9bn, versus OBR's roughly −£0.1bn to −£0.3bn direct head costing. CY2026 also has a −£1.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE–OBR difference unsized. +* `autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp` — PE model/data issue; behavioural adjustment and head scope: additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is £94.7bn; 2pp of that is about £1.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms. +* `autumn_budget_2024__winter_fuel_means_test` — Baseline vintage: From 2025 the pinned £35,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2024-25", "source_row_id": "obr_pmd_nov2025:22829:48aea91ecc2734f1", "source_row_number": 22829, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2024} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 25579185.297371842, "external_value_gbp_decimal": "25579185.297371842", "fy": "2025-26", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2025-26", "source_row_id": "obr_pmd_nov2025:22830:1b3ca3ad7932d614", "source_row_number": 22830, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2025} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 73870561.55572048, "external_value_gbp_decimal": "73870561.55572048", "fy": "2026-27", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2026-27", "source_row_id": "obr_pmd_nov2025:22831:ab1c8743daadde1c", "source_row_number": 22831, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2026} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 82106051.6413076, "external_value_gbp_decimal": "82106051.6413076", "fy": "2027-28", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2027-28", "source_row_id": "obr_pmd_nov2025:22832:9f4c74a62730d0a2", "source_row_number": 22832, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2027} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 81868169.5501212, "external_value_gbp_decimal": "81868169.5501212", "fy": "2028-29", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2028-29", "source_row_id": "obr_pmd_nov2025:22833:50327aa26d0c6316", "source_row_number": 22833, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2028} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 86660781.2404471, "external_value_gbp_decimal": "86660781.2404471", "fy": "2029-30", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development."], "pe_value": null, "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", "sign_convention": "positive_gain_to_exchequer", "source_column": "2029-30", "source_row_id": "obr_pmd_nov2025:22834:74c3bd563eca97a5", "source_row_number": 22834, "source_table": "Spending Measures (Policy measures database)", "status": "not_computed", "tax_head": "Scottish BGA (current)", "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", "year": 2029} +{"annotations": ["OBR uses the forecast available at announcement; PE uses a single certified 2023 population with later calibration and uprating targets.", "PE calendar-year totals proxy fiscal-year totals; PE is static and its certified policy world differs from the announcement baseline."], "axes": ["behavioural_adjustment", "baseline_vintage", "cy_proxies_fy", "head_scope", "population_vintage"], "computability": "out_of_household_scope", "construction": "reversal_on_certified_world", "event": "autumn_budget_2024", "external_value_gbp": 881470.0926138684, "external_value_gbp_decimal": "881470.0926138684", "fy": "2024-25", "head_effects": {}, "head_kind": "spending", "head_variables": [], "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", "measure_total_gbp": null, "metric": "exchequer_impact", "partial_missing": ["Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10694:b087423fbee4bbe0,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10695:8120b5ffeae0a6ce,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10696:64b384945757da55,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10697:411f74de415153fe,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21761:dcefd0c683978c7b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21767:706ccd83050a7296,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21762:a45da2b75086a347,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-27262979.1183803,-27262979.1183803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21768:285effd444d279dd,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2423172.57483181,-2423172.57483181,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21763:f3d4d719c28bc14b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-27985472.8957716,-27985472.8957716,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21769:ead6967e0874fe6c,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2487388.85505779,-2487388.85505779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21764:7343f6fcfffd77ec,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-28711446.4095902,-28711446.4095902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21770:993907bc42011de6,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2551914.41923407,-2551914.41923407,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21765:3cf68024bdc3265b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29518668.2218562,-29518668.2218562,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21771:e8afdda56d1a2c5b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2623661.4483755203,-2623661.4483755203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21766:c9356a6cb53b890e,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30381305.2144632,-30381305.2144632,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21772:37db79cd5761078c,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-2700333.85799899,-2700333.85799899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22133:36c617d3d2a1d053,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,111661919.16466679,111661919.16466679,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22139:0392de33787c451c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,600000.0000000001,600000.0000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22134:7de32fd94ad02ba8,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,109828392.05839624,109828392.05839624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22140:b11eeeb3aa5cc07a,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,77858783.29470427,77858783.29470427,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22135:f8cfd3a51d3ba5cb,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22141:4210524036cb9452,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22136:18d0f8669ddd3c10,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22142:61a58e5b6ad9c957,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22137:afda93bb51d90a5c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22143:72ec009054bcb5b1,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22138:4d0735cbd3dc9a3c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22144:1b9160ddabc8fcfc,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10638:586b0d6bc4e354d9,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10644:4bbe46914e9310af,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,60000000.0,60000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10650:c9697352ddf57942,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21719:9a72f10c0138edb9,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21713:29ec9b641ade1601,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-16357787.471028188,-16357787.471028188,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21707:81280e0cdc384f57,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1453903.5448990853,-1453903.5448990853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10639:4e7ce37cc5775745,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-2377206000.0,-2377206000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10645:81155dd8aa389ba5,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,190000000.0,190000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10651:718f8dd958569fb3,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21720:561edccd49e46e30,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,1473868000.0,1473868000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21714:47b4790f637658e1,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1705408787.471028,-1705408787.471028,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21708:bf95597a5f69c59e,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-231868903.54489908,-231868903.54489908,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10640:d2c7aa0ef48e785f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10646:a7b6b13681de8f3f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10652:6a1769cb22b1394e,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,49988000.0,49988000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21721:7b0901e143a05c84,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21715:cdee92d930b4e166,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,688000.0,688000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21709:a2bafa2e8b55666d,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2445000.0,2445000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10641:6b23ccdac554c66b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10647:ce9df2c0e66bfbb4,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10653:02679a0f4c4180a4,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-14282000.0,-14282000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21722:2d6b0454ecc3cea3,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21716:272b82fd8d33e3a6,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-196000.0,-196000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21710:36fed24ef1d594ac,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-700000.0,-700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10642:111479ac54ab8bdd,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10648:88f3b5d2e86b0f76,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10654:61d2a765ccee43b0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21723:a3ed912961b44d8f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21717:07a74bbedb6fe64b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21711:62cf6d7120b3afb0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10643:16c75b5e8a013c60,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10649:8419333a205befc6,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10655:6667696194255e3b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21724:acca88bdaea75f83,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21718:7a22404cc9d80381,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21712:3c45ecacc33255b0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10656:ee4a5b9a8661a085,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10662:a29fcb902ac63094,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10668:77be7c2ae3061cd9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21737:e693a79cca6e1a00,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21731:059b00485a59da76,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21725:a2874ca96e9592d9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10657:a99f32e79624c80b,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-325464000.0,-325464000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10663:3e58535a77a9b318,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,55000000.0,55000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10669:dfb1d2f73c8c028f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21738:b346da8d19f22f9f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,201788000.0,201788000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21732:65e1aaf5ef5f7d9c,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-231249000.00000003,-231249000.00000003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21726:3652e64093ae87ce,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-31546000.0,-31546000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10658:930f9958437c2028,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-356682000.0,-356682000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10664:b55e1dff72c3eea5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,65000000.0,65000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10670:d9d27cfc9fa6bd26,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3422000.0,3422000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21739:a1d6e537c5b4228d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,192608000.0,192608000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21733:566c6fa37e4cb337,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-224847000.0,-224847000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21727:5b1dca26af65d0f1,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-34405000.0,-34405000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10659:361f756aeb5381f5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-404715000.0,-404715000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10665:58797270a3aa9663,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10671:1235030a67617e1f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,2772000.0,2772000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21740:069d68d17c849c6d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,218546000.0,218546000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21734:3caa21f486f154b7,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-255142999.99999997,-255142999.99999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21728:3ac2ac9a908ee727,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-39092000.0,-39092000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10660:16b528fcf799d623,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-405120000.0,-405120000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10666:cdab1ba969454a18,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10672:f00ad812604577db,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,3178000.0,3178000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21741:7c8921f8f7602ac5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,218765000.0,218765000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21735:a81169e8b6872a52,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-255392000.0,-255392000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21729:e49c96600fb09609,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-39111000.00000001,-39111000.00000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10661:6ba1a62e169bfa95,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-405525000.0,-405525000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10667:353d26620c31260c,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10673:0324c698c673e08d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,3034000.0,3034000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21742:97b46b666533a4d9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,218984000.0,218984000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21736:a1b2f5a77abd8166,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-255650000.0,-255650000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21730:13633d510332d3c8,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-39156000.0,-39156000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10632:68fa4029495699ba,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2023-24,2023,Bank surcharge,Tax Measures (Policy measures database),2023-24,570161.005932782,570161.005932782,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10626:ed0ad741f88fa845,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,278084906.6861938,278084906.6861938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10633:0d95768fc451cc30,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2024-25,2024,Bank surcharge,Tax Measures (Policy measures database),2024-25,1364398.557218222,1364398.557218222,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10627:3a08c3322faebc6b,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,714616493.8905602,714616493.8905602,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10634:8b4ec86ed3603cad,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2025-26,2025,Bank surcharge,Tax Measures (Policy measures database),2025-26,-1397357.757172501,-1397357.757172501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10628:765333ed6534b0ea,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-1435562732.479079,-1435562732.479079,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10635:22092c5401942f54,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2026-27,2026,Bank surcharge,Tax Measures (Policy measures database),2026-27,-13398900.230173815,-13398900.230173815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10629:edee2a812857af74,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-7532564359.927657,-7532564359.927657,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10636:9682b86b71ab4b65,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2027-28,2027,Bank surcharge,Tax Measures (Policy measures database),2027-28,-20093807.829201795,-20093807.829201795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10630:c850c992d139ba96,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-10694452307.679869,-10694452307.679869,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10637:d9af21d86bdcef09,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2028-29,2028,Bank surcharge,Tax Measures (Policy measures database),2028-29,-20718110.903580938,-20718110.903580938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10631:369acd83fb46ae14,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-10913053901.290804,-10913053901.290804,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10896:da2464351cb37e1d,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,2581978.81404089,2581978.81404089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10897:8487d3b06a2f3c13,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,10326563.75619877,10326563.75619877,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10898:35b2ce50c9c86477,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,10597858.473693196,10597858.473693196,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10899:d263d5fbf102419b,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,10880678.78253075,10880678.78253075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10900:689b85d8a64e064d,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,11180240.531764721,11180240.531764721,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10901:c6f2b8e9cb6915f1,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,11488879.613078976,11488879.613078976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10560:3a6d16cff489f44c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10554:cd921be12b9ab588,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-6674568.386371075,-6674568.386371075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10542:89ab4668e579ad56,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,84329399.55198449,84329399.55198449,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10548:f2f563200611f223,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2338950645.5608416,-2338950645.5608416,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21467:50ff3ce409415888,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,427379.17741826555,427379.17741826555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21473:ab05b76b7f2d2bb3,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,6050941.286489317,6050941.286489317,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21461:f9e31391303b473d,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,25591867.351959452,25591867.351959452,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10561:0142012d49059613,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10555:6e52d779b70c2afe,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-102403287.04797442,-102403287.04797442,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10543:a1f1338aee24ceda,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,369032563.99687773,369032563.99687773,0.0,-369032563.99687773,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,b15ef6c90af1f05eeb520544c767230f66c6778d908d4412ddfb2d2b7872526f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-369032563.99687773,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10549:7322b894d39fa3ec,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9128907735.336323,-9128907735.336323,-11082510181.993792,-1953602446.6574688,1.2140017736289999,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,b15ef6c90af1f05eeb520544c767230f66c6778d908d4412ddfb2d2b7872526f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1953602446.6574688,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21468:3a8f7c4777a80257,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2018015.4325961594,2018015.4325961594,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21474:9cbc966cf0e74bd1,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,26548204.209517945,26548204.209517945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21462:c775903b43caf723,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,116325864.29395293,116325864.29395293,86201088.67014313,-30124775.6238098,0.7410311472289159,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,b15ef6c90af1f05eeb520544c767230f66c6778d908d4412ddfb2d2b7872526f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-30124775.6238098,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10562:c587a7ea3d698161,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10556:7fa8864402f56971,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-274945169.9796506,-274945169.9796506,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10544:79169e2dc0d81851,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,606767032.7839051,606767032.7839051,0.0,-606767032.7839051,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-606767032.7839051,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10550:68081ae97974ee1e,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9182264794.75723,-9182264794.75723,-11685772883.678026,-2503508088.9207954,1.2726460350337767,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2503508088.9207954,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21469:e585cb5a7bf7268c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4219502.741366684,4219502.741366684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21475:d7a921363b549d4a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,44796300.3371725,44796300.3371725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21463:fd9bc11d19465ecb,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,152733252.59708387,152733252.59708387,94249253.54277039,-58483999.05431348,0.6170840464676248,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-58483999.05431348,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10563:81781f08d44304b1,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10557:93c084b7621cd9ac,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-410015038.5887736,-410015038.5887736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10545:18a361a4f818b0b8,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,684430484.3659679,684430484.3659679,0.0,-684430484.3659679,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-684430484.3659679,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10551:67fe35e4947b995a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9343022622.888573,-9343022622.888573,-12070073648.808764,-2727051025.920191,1.2918810256585969,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2727051025.920191,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21470:a374a68995990feb,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,5651180.102607832,5651180.102607832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21476:68e76146f1165518,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,57144853.40665652,57144853.40665652,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21464:190052623cdf04c0,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171410663.03096536,171410663.03096536,104678630.74134064,-66732032.28962472,0.610689142030974,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-66732032.28962472,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10564:2063a39157d32288,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10558:b4986d812dc5a6a2,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-522423182.3558507,-522423182.3558507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10546:fa5fffec2b5956c5,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,784710852.2952693,784710852.2952693,0.0,-784710852.2952693,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-784710852.2952693,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10552:16a41c96f88267ae,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9564167485.439438,-9564167485.439438,-12356159334.317142,-2791991848.8777046,1.2919220991401765,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2791991848.8777046,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21471:b097d213678c2035,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6908418.202002009,6908418.202002009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21477:948ae569eb8d4a91,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,68627276.01524708,68627276.01524708,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21465:6ea19652f3e3ea6b,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,170116390.2381247,170116390.2381247,109333370.59695435,-60783019.64117035,0.6426974522790674,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-60783019.64117035,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10565:b5bfc5a7ff82833c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10559:25df56e9c429d3de,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-622482777.6002628,-622482777.6002628,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10547:ac4c90edc3f68a4a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,870756822.6676524,870756822.6676524,0.0,-870756822.6676524,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-870756822.6676524,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10553:39c2cf71f48d4440,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-9840040167.551245,-9840040167.551245,-12663862924.5513,-2823822757.0000553,1.2869726859766246,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2823822757.0000553,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21472:b09d4425f46fcb57,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,7996365.527369115,7996365.527369115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21478:88af641dd7a06883,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,78361107.60494722,78361107.60494722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21466:43674024394e1bc0,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,180120937.94196734,180120937.94196734,109787606.17053986,-70333331.77142748,0.6095216215558017,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-70333331.77142748,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10608:8d76207d856fc00c,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10602:10fba5ede62ec9a5,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10590:9fb656d369cf6c02,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json,3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10596:482eac698ab9c181,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json,3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21503:210e9e8bada76134,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21509:c5123f714ee54ff9,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21497:197a81ed0459bc7d,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json,3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10609:0bf03e9f919bfbae,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10603:f988dfb34cc38104,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-36776850.44972875,-36776850.44972875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10591:06c2501422284995,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10597:37b420855b7005a0,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-348669309.17433286,-348669309.17433286,-512170359.34750974,-163501050.17317688,1.4689287123101138,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-163501050.17317688,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21504:11aac6da7a06d654,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21510:f7365b6a93fbe4c8,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21498:3fa4108a7eac0a15,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,4097382.253023544,4097382.253023544,9706978.086303711,5609595.833280167,2.3690682213358856,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",5609595.833280167,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10610:e82a65922591db12,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10604:2e41723e31096d04,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-120277089.33685336,-120277089.33685336,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10592:e5c257a04708cde7,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,1701838.270432405,1701838.270432405,0.0,-1701838.270432405,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1701838.270432405,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10598:28f9366b82391330,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-350102319.5871488,-350102319.5871488,-519186159.4330233,-169083839.8458745,1.4829554972536694,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-169083839.8458745,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21505:374cb2da46d104d4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-59309.51934322535,-59309.51934322535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21511:69ca865721717cf1,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-112111.41483992286,-112111.41483992286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21499:909bf2ab3554e230,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,5374644.901458091,5374644.901458091,9353628.809425354,3978983.907967263,1.7403249853562979,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",3978983.907967263,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10611:c9463e33b6dd399f,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10605:e8520c5b5437234d,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-186661694.94794962,-186661694.94794962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10593:f37c77d805ce9401,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,141921087.68720073,141921087.68720073,0.0,-141921087.68720073,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-141921087.68720073,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10599:0cdd3c6417e28a14,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-358399850.0876191,-358399850.0876191,-542530999.0906498,-184131149.00303072,1.513759001177081,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-184131149.00303072,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21506:b8ab58b536a1ad7f,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1511118.689659208,1511118.689659208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21512:54f73d621c17378e,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,13448321.248614388,13448321.248614388,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21500:3cd35347ee5fc266,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6093086.0845173085,6093086.0845173085,11441880.627342224,5348794.542824916,1.8778465409205924,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",5348794.542824916,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10612:6f1e9a3bd0d656c3,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10606:464a49f34a9b5964,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-242068400.86703146,-242068400.86703146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10594:eac703aa1cd0c605,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,206481578.21251217,206481578.21251217,0.0,-206481578.21251217,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-206481578.21251217,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10600:d0828a5bfb537ca4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-368703205.37524307,-368703205.37524307,-1338847352.1526794,-970144146.7774364,3.631233286377547,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-970144146.7774364,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21507:2c2538b49423c207,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,2238872.256787487,2238872.256787487,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21513:7aa3f5c32491b748,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,20144606.500244483,20144606.500244483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21501:53e1c92d4a4f4e96,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,6154373.680937649,6154373.680937649,11933081.293174744,5778707.612237095,1.938959496420549,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",5778707.612237095,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10613:3cfca8cfa0228665,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10607:8dbf84f23026cba0,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-290645711.2809461,-290645711.2809461,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10595:d9bbeb74fa78d25e,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,261654511.53642154,261654511.53642154,0.0,-261654511.53642154,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-261654511.53642154,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10601:756ded1466aa84b3,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-378862321.47441095,-378862321.47441095,-1054555794.4022624,-675693472.9278514,2.7834802634853437,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-675693472.9278514,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21508:243bee3203cd1327,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2838759.920443839,2838759.920443839,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21514:95c9fc186b0b36f4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,25848426.991564553,25848426.991564553,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:21502:1ea7fa7e0cfb40da,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,6726701.429016321,6726701.429016321,11951206.26462555,5224504.835609228,1.7766815415759034,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",5224504.835609228,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized""}" +autumn_statement_2023,obr_pmd_nov2025:10584:443a5169e8191f85,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10578:668526d85d747acc,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10566:0e8d21e52f88eb57,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2023.json,98ed1678b547e14c03f26f8b32c4e7e4accf63d65ed7d5300839c00daa21628a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10572:2ff1949c7ce7acb3,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2023.json,98ed1678b547e14c03f26f8b32c4e7e4accf63d65ed7d5300839c00daa21628a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21485:54e4e7eb67239171,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21491:d64de9edd1439a8e,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21479:4eea71bff070729b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2023.json,98ed1678b547e14c03f26f8b32c4e7e4accf63d65ed7d5300839c00daa21628a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10585:3790ea3f7e719e01,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10579:4207dfbb96bff4bd,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-25909088.275747422,-25909088.275747422,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10567:9abce81401b2c5e2,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,e6cdaa0063a9f35fb49d064cc2c11c5df99a5260900d8a727e6dd17aa452df82,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10573:22a57b73322dcf42,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-325287329.3486657,-325287329.3486657,-557157541.6621337,-231870212.31346798,1.7128166128626956,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,e6cdaa0063a9f35fb49d064cc2c11c5df99a5260900d8a727e6dd17aa452df82,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-231870212.31346798,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21486:6fefba1046222770,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21492:2331bd8e954b19b9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21480:4e24d4d5f036370a,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,4097382.253023544,4097382.253023544,6461029.071586609,2363646.818563065,1.5768675394683718,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,e6cdaa0063a9f35fb49d064cc2c11c5df99a5260900d8a727e6dd17aa452df82,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2363646.818563065,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10586:bec769ce8acdb975,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10580:3a44cba01461f1ab,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-84800677.80168663,-84800677.80168663,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10568:d8e11163b163dc62,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,18938404.95333278,18938404.95333278,0.0,-18938404.95333278,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,fab7fbd151a2ec9da57c5ba3f1083cbd2001d2c9a1418821cf99aa727258bb9d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-18938404.95333278,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10574:46d6b72964d38975,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-323500840.3277954,-323500840.3277954,-564695883.8826604,-241195043.554865,1.7455777960591015,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,fab7fbd151a2ec9da57c5ba3f1083cbd2001d2c9a1418821cf99aa727258bb9d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-241195043.554865,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21487:6667d528cfbcc389,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,73189.68561434674,73189.68561434674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21493:6c678a2f414c3792,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,1365476.1413958245,1365476.1413958245,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21481:2b2973b0ac23d6e9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,5374644.901458091,5374644.901458091,6347881.413131714,973236.5116736228,1.1810792209564567,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,fab7fbd151a2ec9da57c5ba3f1083cbd2001d2c9a1418821cf99aa727258bb9d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",973236.5116736228,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10587:5f3c7d488533b903,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10581:97f735b5b05863e9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-132183902.09964179,-132183902.09964179,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10569:9c1e6218a8238dfd,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,114311565.9459352,114311565.9459352,0.0,-114311565.9459352,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,29b11585397d4b002b5e8be825e74a6353acc2715a053bb0627ac6992844b151,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-114311565.9459352,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10575:e617707f9625fbba,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-330136761.76593643,-330136761.76593643,-583538584.2492275,-253401822.4832911,1.767566208403505,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,29b11585397d4b002b5e8be825e74a6353acc2715a053bb0627ac6992844b151,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-253401822.4832911,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21488:9444f449b920b74b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1161436.1788518343,1161436.1788518343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21494:c20e55b607e6fc79,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,10641728.499036483,10641728.499036483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21482:753c71d52bde5307,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6093086.0845173085,6093086.0845173085,7701561.54548645,1608475.4609691417,1.2639837085276573,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,29b11585397d4b002b5e8be825e74a6353acc2715a053bb0627ac6992844b151,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1608475.4609691417,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10588:d3ebd197a534d4d4,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10582:7799d90753f7ec23,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-172853703.759522,-172853703.759522,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10570:382153d580cbbacf,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,161066388.11701736,161066388.11701736,0.0,-161066388.11701736,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,1a4597a82e81eecff0e706144f8692cd966a0f45db3ced397708799c09e458ba,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-161066388.11701736,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10576:033898ebb4865f78,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-342477170.52714354,-342477170.52714354,-607032565.8024693,-264555395.27532572,1.7724760014459358,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,1a4597a82e81eecff0e706144f8692cd966a0f45db3ced397708799c09e458ba,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-264555395.27532572,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21489:e467d4010f8ef77b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1687873.1027686752,1687873.1027686752,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21495:ee2885d02bcd90f9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,15489844.654947326,15489844.654947326,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21483:8913a74a278eaeb2,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,6154373.680937649,6154373.680937649,8119534.424377441,1965160.7434397927,1.3193112484421634,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,1a4597a82e81eecff0e706144f8692cd966a0f45db3ced397708799c09e458ba,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1965160.7434397927,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10589:6abb82ca2883b6cc,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10583:57bf357507c74a9e,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-209372601.5320898,-209372601.5320898,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10571:1975fbed36dbf276,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,202840748.05001307,202840748.05001307,0.0,-202840748.05001307,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,77e88ce7264fe3cb33dc7380c2dfa1f1e783ad122e7b59e3037a493cdf9efec2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-202840748.05001307,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10577:55cd081c955ca847,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-363062478.6602123,-363062478.6602123,-631251667.9559898,-268189189.29577756,1.738686052839886,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,77e88ce7264fe3cb33dc7380c2dfa1f1e783ad122e7b59e3037a493cdf9efec2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-268189189.29577756,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21490:d49920340fa63e2f,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2141215.405165739,2141215.405165739,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21496:ed49cb1a1b266067,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,19787083.761844486,19787083.761844486,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21484:a26658ab9b55efac,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,6726701.429016321,6726701.429016321,8283750.790786743,1557049.3617704222,1.2314729408167173,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,77e88ce7264fe3cb33dc7380c2dfa1f1e783ad122e7b59e3037a493cdf9efec2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1557049.3617704222,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10686:6fc31e0607836f3c,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10687:ec6ee8a39d38332a,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10688:be6848d845f570c3,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,922013.8610278099,922013.8610278099,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10689:dae1396680eb99de,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10690:a06f3abd184d6c3b,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-295081483.93761265,-295081483.93761265,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10691:07fe3560d0618866,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-332420074.24418,-332420074.24418,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10698:c19f52191252ecc7,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10699:c50bb33fa0de35e3,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10700:497940c608b479b8,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-38251429.435390264,-38251429.435390264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10701:0975e6e99fe8c11e,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-39472169.88923901,-39472169.88923901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10702:7b10b57e7609a713,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-44852714.57462727,-44852714.57462727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10703:647ac94ecb5c9f77,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-50791108.10679867,-50791108.10679867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10794:92530aea41a9f0e3,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10795:68f723ab6a25d505,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,51716491.450441755,51716491.450441755,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10796:fb85d7d733bec023,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,96026060.62446189,96026060.62446189,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10797:6e99e1be6f988469,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,76117139.10119708,76117139.10119708,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10798:50dabe122acccc06,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,58789919.85381321,58789919.85381321,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10799:3cbfb842b982cde8,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,42379195.770538256,42379195.770538256,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21983:3116d8073a5482ac,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-131098.68652288945,-131098.68652288945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21977:7b6df483f074d661,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21984:e06149144904640f,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-1240539.7684548914,-1240539.7684548914,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21978:1fe1e929c3d5bd2f,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2100000.0,-2100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21985:852119e4154d215a,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-3971471.8410830214,-3971471.8410830214,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21979:65078e1fa9b286fe,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2155651.9126517097,-2155651.9126517097,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21986:e4cf37922ef61259,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-6036227.6062026145,-6036227.6062026145,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21980:543aec15c5efc7e2,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2211571.86081289,-2211571.86081289,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21987:88e25ca84dec14ae,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-7890974.352440256,-7890974.352440256,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21981:98388dfd3e0e4f52,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-2273750.16489323,-2273750.16489323,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21988:c4566fe88f1dbb03,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-8245392.723901385,-8245392.723901385,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21982:8524608138471ebf,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-2340196.96355778,-2340196.96355778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10830:6a2fe044e9336407,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2023-24,2023,Landfill tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10836:aa4881514271bcc2,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2023-24,2023,Plastic packaging tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10831:5ff5ef20ebe1c8a2,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2024-25,2024,Landfill tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10837:90e4732ef65367aa,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2024-25,2024,Plastic packaging tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10832:63371bc4ca37a6e7,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2025-26,2025,Landfill tax,Tax Measures (Policy measures database),2025-26,-1048839.4934008056,-1048839.4934008056,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10838:5618bb17d0aad08d,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2025-26,2025,Plastic packaging tax,Tax Measures (Policy measures database),2025-26,-3429378.874061797,-3429378.874061797,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10833:c2be09d874cbd99b,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2026-27,2026,Landfill tax,Tax Measures (Policy measures database),2026-27,-2467809.957489976,-2467809.957489976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10839:4e53dd7e8c1b566d,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2026-27,2026,Plastic packaging tax,Tax Measures (Policy measures database),2026-27,-7791674.40177082,-7791674.40177082,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10834:fe539bca8b60f068,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2027-28,2027,Landfill tax,Tax Measures (Policy measures database),2027-28,-3095141.613808778,-3095141.613808778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10840:298968ee16b99822,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2027-28,2027,Plastic packaging tax,Tax Measures (Policy measures database),2027-28,-12658912.00003125,-12658912.00003125,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10835:049f23f05e3389b9,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2028-29,2028,Landfill tax,Tax Measures (Policy measures database),2028-29,-4169088.4670207994,-4169088.4670207994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10841:ab0e428d4fbc26cd,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2028-29,2028,Plastic packaging tax,Tax Measures (Policy measures database),2028-29,-15749859.008982668,-15749859.008982668,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22115:83080d36ad8e851b,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22121:1b6ccf67058a2c4e,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22116:d72e81a37c9f6eff,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-177741810.4201876,-177741810.4201876,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22122:5f916253cd949af4,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,178655603.97381994,178655603.97381994,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22117:87b71bf1ba59731f,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-180611723.48747522,-180611723.48747522,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22123:a8e4872e61dea926,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,181977029.97543582,181977029.97543582,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22118:198959dcd943ef46,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-181511203.15314725,-181511203.15314725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22124:2a8235882d978e7a,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,183041188.38989046,183041188.38989046,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22119:6613dc8915042342,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-180262376.72059685,-180262376.72059685,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22125:af0e6e1a5b316db3,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,181663315.6251165,181663315.6251165,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22120:491f6dd3fbc8403e,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-180862817.34777454,-180862817.34777454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22126:f479f578121c9c02,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,182500655.4023755,182500655.4023755,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21683:444e9a2c5ad43bac,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21689:b362452c35ce5143,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21695:6d099239b2f9c472,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21701:69056a75d4ad3bdb,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21684:c2edc71475e892e7,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5142575.216714531,-5142575.216714531,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21690:03b8684f94f4c048,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21696:b818711bd651d00f,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21702:83b585bb7a58fad4,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21685:cc465685d886644a,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-15427725.650143595,-15427725.650143595,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21691:b118944df29a404e,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21697:117e307154b17379,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,16778259.999999996,16778259.999999996,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21703:c4f84a3e3eb1f3a2,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,1370000.0,1370000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21686:ac4270206d88ecbb,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-33940996.430315904,-33940996.430315904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21692:46527151a5fd3716,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21698:b33e46c97a8a4e80,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,67161750.0,67161750.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21704:e02d2a6d8ef5911e,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,5700000.0,5700000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21687:109a943f28e64ac4,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-105937049.46431936,-105937049.46431936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21693:ee36ae94f21d4268,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21699:e7fb32b0d761ee58,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,208158609.99999997,208158609.99999997,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21705:dc6dd2b0f7551a3c,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,18860000.0,18860000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21688:ba12d6283f3893e9,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-81252688.4240896,-81252688.4240896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21694:4e119fb4dfb3fa87,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21700:96f219e004ffaed2,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,267690680.0,267690680.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21706:c2a99dffc0a56c73,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,30040000.0,30040000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10680:d64ee491955e099e,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2023-24,2023,Electricity generators levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10681:32d106aa32b9b5b3,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2024-25,2024,Electricity generators levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10682:50599e4474a1615f,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2025-26,2025,Electricity generators levy,Tax Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10683:d453f2020eb22a9b,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2026-27,2026,Electricity generators levy,Tax Measures (Policy measures database),2026-27,-39000000.0,-39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10684:405937b3ff1a1a63,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2027-28,2027,Electricity generators levy,Tax Measures (Policy measures database),2027-28,-83000000.0,-83000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10685:2c54274ea1babd8d,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2028-29,2028,Electricity generators levy,Tax Measures (Policy measures database),2028-29,-19000000.0,-19000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10614:4106ade1c39c9fb3,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10615:53fe4ec8e7fba251,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-6000000.0,-6000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10616:412a77bc93f8f6ac,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10617:ee2f5a6799024c37,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10618:8f0fe143d38c89fb,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10619:b3619a11edbc517b,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21749:9e435a29621d611c,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21755:30779d8a10c17a6d,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21750:cb5947d0e6a7b278,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21756:f8d58ae94322a633,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21751:4365ae78594b7b3d,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-8287945.651987609,-8287945.651987609,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21757:043a0caf630b9297,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-736644.46274887,-736644.46274887,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21752:6db4976a6b057bc5,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21758:84ada045f9eb5e30,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21753:90a7350210fe7443,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21759:16924f4aed2a8774,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21754:852caa76ccad2d56,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21760:4ea0be9065e88f99,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21797:ac79a5846114ec89,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21785:468ed6086a020639,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21791:f45d3f4eded80006,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21803:aedafcdfc7b88f24,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21798:4cdfb954ac342111,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21786:88bbb1a996c0b09c,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21792:961ea66c5a6474bd,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21804:f60cc8ce0999abcf,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21799:aa833880188a0797,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-707867000.0,-707867000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21787:8222c13fbd6fc78c,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,534573310.02546746,534573310.02546746,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21793:9d1c89fd9fefa388,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21805:6f39513685e89b52,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-15873040.414887251,-15873040.414887251,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21800:fb92562f4009343f,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-716354000.0,-716354000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21788:e95833a389b57cd9,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,539208590.2615604,539208590.2615604,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21794:5270b06f7e4aa641,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21806:9bfb682d0042e573,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-16304268.20630434,-16304268.20630434,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21801:6219843b81ba1357,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-723670000.0,-723670000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21789:4703f44226811afc,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,543246483.5783042,543246483.5783042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21795:e7f66075170d21ed,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21807:2bea47a066615842,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16684512.446746936,-16684512.446746936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21802:e3d21a5cd50e0a7e,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-732562000.0,-732562000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21790:174dc0fbb2c842e6,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,548222423.1836778,548222423.1836778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21796:1e19a368ac9c9ce3,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21808:144041707b936c56,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-17121458.92544061,-17121458.92544061,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21617:1a176b7a0cb6e8bd,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21623:af361f0cd908faee,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21618:32cbf779b346b1db,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-10905191.647352125,-10905191.647352125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21624:1e9c39374af370cb,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-969269.029932723,-969269.029932723,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21619:9f33e45915a8b424,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-15267268.306292977,-15267268.306292977,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21625:eb450289210add24,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1356976.64190581,-1356976.64190581,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21620:de265b0d4d67321f,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21626:c490c2ef03476ccc,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21621:c8ca44e7872795a7,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21627:6b82e043d7731001,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21622:3eff25b89622c7dd,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21628:e25a83d5111ec511,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10722:c96a2cb3336af68b,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2023-24,2023,Betting,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10723:2327097846f24a5d,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,3135382.531012084,3135382.531012084,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10724:0f500c9f93057ab6,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,3218674.9719788567,3218674.9719788567,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10725:410acfbeca6050a6,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,3301670.2208871325,3301670.2208871325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10726:f6af12231260be25,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,3405576.6682197372,3405576.6682197372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10727:06b5fd515d865fb0,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2028-29,2028,Betting,Tax Measures (Policy measures database),2028-29,3516737.130294871,3516737.130294871,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10716:bcf7b9f433e5fe81,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2023-24,2023,Other tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10710:29c7f994d84bca12,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2023-24,2023,Vehicle excise duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10717:956c4678f675d184,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2024-25,2024,Other tax,Tax Measures (Policy measures database),2024-25,-7450304.179175873,-7450304.179175873,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10711:299137539291ac1a,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,-12727930.465234749,-12727930.465234749,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10718:2f3bb0a4b5552b9a,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2025-26,2025,Other tax,Tax Measures (Policy measures database),2025-26,-7689916.368813669,-7689916.368813669,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10712:7141008b1da17def,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,-13096097.857001951,-13096097.857001951,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10719:042a10cc021ae74f,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2026-27,2026,Other tax,Tax Measures (Policy measures database),2026-27,-7933279.498449963,-7933279.498449963,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10713:6e08b67dab0e39b7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,-13470300.826045787,-13470300.826045787,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10720:f1ad64d951ce4bd7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2027-28,2027,Other tax,Tax Measures (Policy measures database),2027-28,-8212674.045403957,-8212674.045403957,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10714:8553060698f6c6f7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,-13848044.926407965,-13848044.926407965,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10721:b09692f39b2657f9,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2028-29,2028,Other tax,Tax Measures (Policy measures database),2028-29,-8508104.912300525,-8508104.912300525,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10715:6fbe54aea0cbb54d,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2028-29,2028,Vehicle excise duty,Tax Measures (Policy measures database),2028-29,-14348374.79306043,-14348374.79306043,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10812:e9d809898417ae3f,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,78899695.05959927,78899695.05959927,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10818:07c10f27ef98e242,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10800:a2ee037ed5eab722,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21929:635de5082559ebfe,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21935:42a857c2a96b5d8b,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21941:87afa7ddcd5bc285,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10806:0f4f17d1487fd4c9,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,14441217.936565498,14441217.936565498,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10813:7e77608cb795b18d,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,145134727.9774349,145134727.9774349,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10819:d51fe26fd8a85d98,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,161585662.12098435,161585662.12098435,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10801:a69e279b2136f3a3,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,104871762.8994054,104871762.8994054,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21930:b60becf26e1fa526,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-13482688.218866915,-13482688.218866915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21936:7bfa55f148a99661,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-742000.0,-742000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21942:5277eb008e217bce,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,10767718.715748465,10767718.715748465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10807:479eec5bfddb5d41,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,108434453.59170106,108434453.59170106,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10814:3c7c680d2e3c8059,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,140049516.4296513,140049516.4296513,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10820:30fdd1ce479eaca9,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,412930846.45489925,412930846.45489925,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10802:10f329150e7a7048,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,269523259.77356035,269523259.77356035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21931:c7ad901950f680aa,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-23562668.451300886,-23562668.451300886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21937:c0dcf3aa091d0211,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-2840000.0,-2840000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21943:6b485852ebbca460,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,27548231.881800134,27548231.881800134,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10808:0f61e98b3fb1521f,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,227063437.42117572,227063437.42117572,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10815:30338e03e87bb3b1,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,146025520.48503163,146025520.48503163,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10821:f377040f812e7b11,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,406188306.01350254,406188306.01350254,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10803:ac2de0f304145fab,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,255705045.37598106,255705045.37598106,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21932:fab6826e26580874,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-24310315.552270226,-24310315.552270226,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21938:267650be6bf44a3e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-2640000.0,-2640000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21944:35be384e5dc29c86,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,27001978.906985987,27001978.906985987,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10809:75fe5820789f9a01,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,233105990.53346512,233105990.53346512,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10816:4bee8d988fa763a3,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,112661480.3712149,112661480.3712149,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10822:e6193ad98692575a,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,428545394.8691746,428545394.8691746,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10804:e9d070cc3719441d,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,270702144.93001056,270702144.93001056,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21933:2932816ee1d69503,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-24655681.452202335,-24655681.452202335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21939:aee93350c0ac49ea,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-2750000.0,-2750000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21945:7b3db8a7b739860e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,28530025.405529212,28530025.405529212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10810:5f006a80a7a9421c,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,243778859.0729459,243778859.0729459,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10817:decb6cf3f4ea2844,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,6599860.293817438,6599860.293817438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10823:382bd814b2af26c4,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,444086836.8307286,444086836.8307286,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10805:1b038b7609b3a3ed,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,280405536.51779157,280405536.51779157,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21934:1cb193a76c456561,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-25094194.601170424,-25094194.601170424,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21940:cb475bfccb1f0f01,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-2870000.0,-2870000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21946:6509e2b9a3837087,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,29652563.745318476,29652563.745318476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10811:a30378a50e7f300e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,209560095.11587077,209560095.11587077,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10944:c6ad4c81cd70b600,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2023-24,2023,Immigration health surcharge,Tax Measures (Policy measures database),2023-24,175000000.0,175000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10938:fab969e56e0d3a50,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2023-24,2023,Visa fees,Tax Measures (Policy measures database),2023-24,265000000.0,265000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10945:9b5bd78d7b404d3b,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2024-25,2024,Immigration health surcharge,Tax Measures (Policy measures database),2024-25,880000000.0,880000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10939:bac89bc08f03af62,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2024-25,2024,Visa fees,Tax Measures (Policy measures database),2024-25,540000000.0,540000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10946:abb880b8b481cf11,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2025-26,2025,Immigration health surcharge,Tax Measures (Policy measures database),2025-26,770000000.0,770000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10940:65b5447f7f197ab2,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2025-26,2025,Visa fees,Tax Measures (Policy measures database),2025-26,475000000.0,475000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10947:1378b79e0f7597b8,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2026-27,2026,Immigration health surcharge,Tax Measures (Policy measures database),2026-27,715000000.0,715000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10941:4c1433ad807f205f,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2026-27,2026,Visa fees,Tax Measures (Policy measures database),2026-27,435000000.0,435000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10948:4e78ca91fae109de,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2027-28,2027,Immigration health surcharge,Tax Measures (Policy measures database),2027-28,720000000.0,720000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10942:f9924442c76497b1,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2027-28,2027,Visa fees,Tax Measures (Policy measures database),2027-28,420000000.0,420000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10949:f160e587cf050a9b,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2028-29,2028,Immigration health surcharge,Tax Measures (Policy measures database),2028-29,720000000.0,720000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10943:d7fd9d5032459877,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2028-29,2028,Visa fees,Tax Measures (Policy measures database),2028-29,415000000.0,415000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21857:a2a948c97934b9e5,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21858:b4bfd255129e4b26,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-1332231.5,-1332231.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21859:0d80874c582de8e7,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21860:ffe9307ad6ed9a98,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21861:2dc8566ee9284900,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21862:c5a7274a6eb02fff,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10758:41e0ed6930428621,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10752:d001537c00fe456a,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Multinational top-up tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21899:de75b3e269b1f66e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21893:d33358a335c75ddd,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10759:0d37593d98c3dc87,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10753:de432c184d69a4a6,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Multinational top-up tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21900:0e57feb66a1b6936,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21894:78968a101082b87e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10760:b2a5e09e383445d6,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-9776666.541351577,-9776666.541351577,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10754:214151519b469f2f,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Multinational top-up tax,Tax Measures (Policy measures database),2025-26,268696800.88498914,268696800.88498914,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21901:9eba383da2300460,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-103363.79585946638,-103363.79585946638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21895:0dcae9d726bd30a2,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-617017.0969671991,-617017.0969671991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10761:fa146e9606572056,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-37599583.06999155,-37599583.06999155,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10755:2f97cb23f55ae072,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Multinational top-up tax,Tax Measures (Policy measures database),2026-27,461833770.77380687,461833770.77380687,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21902:49126df859146499,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-392771.4527765907,-392771.4527765907,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21896:849f4b544676c4b1,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2373166.3952796757,-2373166.3952796757,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10762:5304322762dc43be,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-30334927.32006076,-30334927.32006076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10756:5c1a020d75cfd371,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Multinational top-up tax,Tax Measures (Policy measures database),2027-28,497139064.4002113,497139064.4002113,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21903:35de8004cc84f30e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-312890.96458082343,-312890.96458082343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21897:7825a663ec5380f5,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1916893.2503377213,-1916893.2503377213,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10763:b2ac90e7a077f872,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-31366684.71677033,-31366684.71677033,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10757:f45dbc5125dfa6bf,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Multinational top-up tax,Tax Measures (Policy measures database),2028-29,522041406.55540127,522041406.55540127,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21904:d244c0087d56c5b8,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-321209.0808053,-321209.0808053,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21898:e304aa91a1a1c3ac,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-1989083.293970502,-1989083.293970502,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10788:5d52137f1bad2594,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21923:27b6c3ae7f2c828b,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21917:a5e231fa6ba25084,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10789:b87ed4ee3b1e2f38,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21924:c10dfa5993e8929e,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21918:c3fb3b783e731552,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10790:d61f4bec9d6b9e76,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,106350844.05287308,106350844.05287308,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21925:c5479ca89ba2463a,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1124394.1774701676,1124394.1774701676,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21919:0688e15274a4a1ce,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,6711928.731533003,6711928.731533003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10791:40803b87c13a7b49,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-28960290.581763543,-28960290.581763543,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21926:47a6e0947559eb0f,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-302523.97702010046,-302523.97702010046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21920:6ca64bd88a493292,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-1827881.6623641665,-1827881.6623641665,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10792:313e7c2d95a0c65f,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1063854.8406113957,-1063854.8406113957,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21927:3a1a123823dd2930,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-10973.178334689712,-10973.178334689712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21921:0a813e9aa6ddfd33,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-67226.01118475375,-67226.01118475375,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10793:7b81aa637dffa99e,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-1090925.8903621074,-1090925.8903621074,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21928:694260c0434f2672,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-11171.576009196948,-11171.576009196948,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21922:eaa535c4b562d483,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-69179.84744237235,-69179.84744237235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21587:a9b857ae5036757d,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21593:4c0add38fc4b3c1d,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21599:e3aa55a7e61734b8,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21588:93ab1d41b8e956a0,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-6543114.98841128,-6543114.98841128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21594:f17e59efcf486ba6,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-581561.417959634,-581561.417959634,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21600:d4aed865c3de69a1,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,2000000.0,2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21589:23c72746a291b519,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-27262979.1183803,-27262979.1183803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21595:35277ec39ffc0890,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2423172.57483181,-2423172.57483181,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21601:5d3c0eabf0be72c6,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,13000000.0,13000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21590:a14ae2abf673a5cf,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-51254400.742555,-51254400.742555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21596:224a52083dc83432,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-4555564.4406838,-4555564.4406838,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21602:8b2208f2aab5d0f2,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,28000000.0,28000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21591:d74d32dd7c7673bc,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-64340630.7193775,-64340630.7193775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21597:980be9d1933e52af,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-5718687.27660307,-5718687.27660307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21603:98593cf478c505ce,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,47000000.0,47000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21592:312fb0ad225fe793,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-71974264.87252401,-71974264.87252401,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21598:75032f6af295f49c,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-6397175.59755598,-6397175.59755598,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21604:b08395a67bb3c420,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,65000000.0,65000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10770:9b26730c77d33184,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10764:f04a00d63547c18c,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10771:94cf6a800a011ce0,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10765:985d5a6062697b5e,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-3104955.4855819996,-3104955.4855819996,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10772:2b0fc42adeae14c8,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-518417.07631676504,-518417.07631676504,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10766:19435d17391aeaa5,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-6448626.27532822,-6448626.27532822,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10773:8ec01466fa6d01ec,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-1483659.98624385,-1483659.98624385,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10767:e0203f544a17c20a,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-9736180.12668886,-9736180.12668886,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10774:72ccf397a5ec7730,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-3039488.10882491,-3039488.10882491,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10768:0bfd1fa25dcbb309,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-12303789.1085654,-12303789.1085654,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10775:a63400c654720f9c,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-5885115.458786829,-5885115.458786829,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10769:09659fb76662006f,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-13983147.322542999,-13983147.322542999,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10734:8515ee2b69cc1648,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10735:5f9d077382e3907f,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,1139770.476469016,1139770.476469016,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10736:b24922a621cabddd,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,30262517.76773924,30262517.76773924,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10737:0c41e21c094f33d5,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,59154421.32836295,59154421.32836295,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10738:730fec18d707bcbc,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,87324571.29467285,87324571.29467285,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10739:cb48c8e6478f70c6,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,129043293.52279407,129043293.52279407,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21773:b5bae4fa1ae5d0b5,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21779:13d2c06da647c0d1,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21774:f06e80c4aedc3735,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-23000000.0,-23000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21780:ee055d78d5d2532d,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-252000000.0,-252000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21775:f17d8ae7a4348485,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-23609520.9480902,-23609520.9480902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21781:28fa8b9143747561,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-50000000.0,-50000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21776:28c0aad906216c3b,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-24221977.523188803,-24221977.523188803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21782:bd22dd465b44be12,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-50000000.0,-50000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21777:b1b04f2ab516cb24,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-24902977.996449698,-24902977.996449698,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21783:53da30d563bd583d,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21778:3695fea00fe0a424,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-25630728.6484899,-25630728.6484899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21784:5ded48daa4a38848,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21821:adeadae00fa33db7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21809:5704dac5b505843b,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21815:17c2245fd3468732,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21827:a1ac2048ed85b55c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21822:c73fc41b6cb4c4fb,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21810:cfffb84bee80ff58,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21816:1c21802d4175bab5,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21828:92f249a0bca4e377,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21823:9ef48072b576667c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21811:f945162056e00be4,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3079502.73235959,-3079502.73235959,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21817:541cb756ae3d9a2c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-123000000.0,-123000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21829:f44839d14d37a249,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21824:8142dd6816f0b1a7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21812:cff24c4a51277404,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3159388.37258985,-3159388.37258985,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21818:8b7f7d7119694d00,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21830:7b645163fdba8be7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21825:dbe3ed077a2c00d7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21813:1aa0afac15ce7801,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3248214.52127605,-3248214.52127605,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21819:b72a3435005d6a30,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21831:65eb394cc217ba0d,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21826:2658c53273374d2a,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21814:27fd89afd420e1fa,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-3343138.51936825,-3343138.51936825,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21820:d9bd8ad2c272e065,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21832:90bf0b0a962af9d7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21629:a71ef831d6e1cb87,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2023.json,f5bd85820ca104744aaf88254db52fec8dac203a815709bbd8f336b1080046f4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21635:7e6b2c17ec9be5e4,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21630:bf9643f47e057983,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-952573500.0,-952573500.0,-584567128.8834467,368006371.1165533,0.6136714163090268,same_sign_ratio_0.5_to_0.8,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json,3d18ee904f201df8e54a18d90f97d6bdd7e2cccdaf26652fb254df1b2089e20d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",368006371.1165533,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21636:60e317e2af427357,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-330000000.0,-330000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21631:75b9415771e2e20c,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1092072500.0,-1092072500.0,-799767145.6307344,292305354.36926556,0.7323388745991997,same_sign_ratio_0.5_to_0.8,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json,d2769bf900bc9aad6887ca2f42617c70e1d27c2a026522ed87b12c01b77adaf6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",292305354.36926556,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21637:973f5a064b8352ab,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-391000000.0,-391000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21632:353c5d3f922bfc89,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1188456000.0,-1188456000.0,-833673303.0592041,354782696.9407959,0.7014759511998796,same_sign_ratio_0.5_to_0.8,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json,e1cd05702abbf0e1e6f13cbee082aedb707daa98ddc4bae3d3ce6d6bfa91d985,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",354782696.9407959,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21638:ceefaca226c58d41,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-399000000.0,-399000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21633:5ce95c1559b8bc39,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1259868000.0,-1259868000.0,-859073219.5275888,400794780.47241116,0.6818755770664775,same_sign_ratio_0.5_to_0.8,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json,508c7d7ee1bcbd331d0c7da32e17240dd120cf1f6f8e07d0acc98de13eacdc74,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",400794780.47241116,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21639:7b87de87a4048332,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-402000000.0,-402000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21634:ff94f5b54b89d1ee,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1273040500.0,-1273040500.0,-859833233.0249033,413207266.9750967,0.6754170295641838,same_sign_ratio_0.5_to_0.8,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json,069fc53a2a9c5c55542696c70cfcd7f47e8e5371bc2f9d51c68550ab4ab4d0a5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",413207266.9750967,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21640:c223f09f1998ebbe,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-425000000.0,-425000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21845:8fd60b2fcb6aec58,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21851:6d42021fd89be5ca,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21846:5c3959ccafbb77dd,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-109051916.47352101,-109051916.47352101,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21852:171ce46ac308d2e9,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-9692690.29932724,-9692690.29932724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21847:8adffc31da413beb,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21853:3047f842b17e62fc,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21848:4e978ee755f784cf,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21854:b3bc06a3c3cb738e,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21849:707a82bd51805b80,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21855:570be43cb815bb07,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21850:10f30888b5bb518f,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21856:db8be590d9f7a42d,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21539:8136405a37532fcc,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21545:9bdd9c530020bee0,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21540:8f347685614b091b,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-31965185.300990686,-31965185.300990686,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21546:238b1a91ffa8271d,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2848284.54875185,-2848284.54875185,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21541:5723f58a45975ca8,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-42276535.398084454,-42276535.398084454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21547:4d6397d6c2ed809b,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-3767086.01609116,-3767086.01609116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21542:f64526205e221f9f,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-42276535.398084454,-42276535.398084454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21548:4abe4cdf3fb95464,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3767086.01609116,-3767086.01609116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21543:f118969224a28462,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-10311350.09709377,-10311350.09709377,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21549:4828ba631fe95016,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-918801.467339306,-918801.467339306,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21544:68d54381aea06734,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21550:e061f9028de9c392,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21863:be73816aefb52ac9,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (current),Spending Measures (Policy measures database),2023-24,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21864:afd4a1f7335b5a47,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (current),Spending Measures (Policy measures database),2024-25,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21865:bede9c6070b52efb,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (current),Spending Measures (Policy measures database),2025-26,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21866:228c3c6ae7e5e906,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (current),Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21867:d71a61c13a2a3e67,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (current),Spending Measures (Policy measures database),2027-28,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21868:14461f7bd1045e21,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (current),Spending Measures (Policy measures database),2028-29,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21947:f5c5c80276368a89,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-4572769676.571054,-4572769676.571054,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21953:85244f6e612b8ffb,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-234805422.50120232,-234805422.50120232,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21948:822af9fd5bb573ed,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21954:9e6b8ad22794511c,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21949:d7e9e7c38eb99a1d,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21955:cec2c10c6bd4e2c0,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21950:7072d5d667ff986b,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21956:c8409a93f1ca51d3,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21951:d66764b2933d0297,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21957:706e2c3cdc3e82a9,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21952:43f12199a6b70c35,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21958:e29dd0dffb306628,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10620:d7525f561acb22e0,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21665:2fb1bbbd1d2a3775,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21671:660ea64f6a5b1c1a,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10621:47ed69d3c7e99de9,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-3851950.2155470946,-3851950.2155470946,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21666:7cebf3656d4c1e39,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21672:a64580f41e715ab0,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10622:e263e64d85463e9f,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-3743802.215547094,-3743802.215547094,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21667:3dd4936d0ccc1808,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1100500.0,-1100500.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21673:0f5036b7fc4163fb,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10623:b415b809685379ab,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-3823456.215547094,-3823456.215547094,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21668:b1d671b43bc15f16,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21674:1959d8b64ec71560,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10624:4b0f952917f62f34,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-4007033.2155470946,-4007033.2155470946,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21669:52e634981872b900,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21675:6f29c64631d77861,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10625:4f9944e592a769f2,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-4018501.2155470937,-4018501.2155470937,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21670:1d713a7b1f965108,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21676:281871319bf81971,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10908:78bffca5c9eb1e67,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10902:f99c520335e28626,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22037:b19fbd7d1e33206e,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22031:4512282547cc135d,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10909:9f444ad05f0ec524,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10903:46d9678fa6ca7412,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,2041252.6472973833,2041252.6472973833,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22038:c9335efe1964b78d,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22032:baee783ecedb8809,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10910:c88beeb08832c4cd,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,15247659.37766088,15247659.37766088,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10904:7600ed14fe5b9405,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,4806254.558869781,4806254.558869781,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22039:f04ea05f71edb792,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,115251.73262847624,115251.73262847624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22033:d18299340942e83c,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,1101172.005348916,1101172.005348916,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10911:30a0b280c478836a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,31537565.120796077,31537565.120796077,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10905:37e61d3e64358b33,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,5912255.32349874,5912255.32349874,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22040:b641a24348303127,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,236689.3736735718,236689.3736735718,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22034:a2807280e3021c6a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,2283226.811640869,2283226.811640869,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10912:df7e8166bf25ccb5,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,31913716.934350923,31913716.934350923,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10906:2a3e75cf6ca5a05a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,5983277.845776661,5983277.845776661,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22041:1753a8b36ec404a0,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,237557.0358379946,237557.0358379946,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22035:c06fd814a37f9e06,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,2316581.359443857,2316581.359443857,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10913:4eeb522db5228199,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,31690585.51183283,31690585.51183283,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10907:3083e6cbe5ea448a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,5942387.9742475,5942387.9742475,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22042:0034e075c681c745,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,233721.97970931232,233721.97970931232,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22036:c954800ee6fecdb9,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,2305994.627754116,2305994.627754116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21959:ef943a7f1ab43a03,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-13086229.976822551,-13086229.976822551,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21965:4ca315545978f0ee,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21971:ca13cd3758a86142,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-193853.8059865443,-193853.8059865443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21960:b1d363c21e3787a4,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-198929523.4526616,-198929523.4526616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21966:000692dbf11f81fa,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-27500000.0,-27500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21972:6b95abe433030f01,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-10739500.85165458,-10739500.85165458,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21961:be615893646c64c2,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-204201337.00648755,-204201337.00648755,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21967:d3ddbb1d367cbdb8,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21973:f6381dd687589312,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-11024107.40561614,-11024107.40561614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21962:065e315af80d0a4b,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-209498541.12039283,-209498541.12039283,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21968:e26bce245a7d08c4,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21974:b3a1a4c5eee94053,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-11310084.70604541,-11310084.70604541,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21963:ac857311a0b6ee20,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-215388588.92981973,-215388588.92981973,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21969:888a23f203410a0c,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21975:6b831dde97f83ec1,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-11628067.53920031,-11628067.53920031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21964:79b6daea184d0ecd,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-221682984.1647212,-221682984.1647212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21970:cac34efd176cfb2b,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21976:8537ac4f5e5274bc,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-11967879.658651529,-11967879.658651529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10746:2dd4bf0bd240379d,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-6286663.385999999,-6286663.385999999,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10747:a79cc7206cc80d72,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-652450.6423160288,-652450.6423160288,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10748:eea0912b747b34ee,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-2665804.9516134695,-2665804.9516134695,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10749:dd49c06ccd06956a,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-4312284.05484811,-4312284.05484811,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10750:83813599c8730e9d,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-4472110.093793055,-4472110.093793055,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10751:a1df2550812f3a97,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-4634864.783113352,-4634864.783113352,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21869:4fc035539b296551,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-17569500.0,-17569500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21870:1124126f8d39295f,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-31005000.0,-31005000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21871:9724acf0a76f5fb0,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1446899.9999999998,-1446899.9999999998,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21872:d2ef45b82781f51f,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21873:27d909c3d3f32cf3,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21874:e4c65cf1f078eaa5,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10848:6085b109c44d15f9,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-24915011.384475816,-24915011.384475816,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10842:278df6c8822252b4,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21995:23ff2aec342128d8,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-263761.12141800777,-263761.12141800777,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21989:1afb15271a44568e,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1579123.5718606368,-1579123.5718606368,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10849:824a6fdd75979d6b,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-1296773.308777122,-1296773.308777122,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10843:a9d0bdb98ad8ba65,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-100000.0,-100000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21996:084d3c6eae2cb4ec,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-13845.979789537727,-13845.979789537727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21990:12313311af9b05a2,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-81891.93912556092,-81891.93912556092,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10850:1075217d552781dd,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10844:774a26917cc593ba,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21997:ea5e30e482fa8ba5,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21991:9e45a41a73e129fe,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10851:622faca56dd50696,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10845:a38f101f3aa8164d,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21998:d87b5c7d2548d475,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21992:8ffac4a2bbbdd675,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10852:c37041aa7f1e8fc6,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10846:e95dd6c214b2f764,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21999:bd0dbe84895dda05,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21993:3fecbf25eb29aad1,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10853:9d58f873973af15f,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10847:eb98e8e5ee84b6f2,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22000:cf6432240785189e,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21994:f7d40e0ea03330b0,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21743:c7f056675f1d54c9,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-262197.3730457789,-262197.3730457789,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21744:b1524acbad54cf54,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-1780690.811567973,-1780690.811567973,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21745:6c44225836478c27,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-32040042.008398034,-32040042.008398034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21746:89873d13e7159a74,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-163013976.51829708,-163013976.51829708,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21747:b03147ee2547741a,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-180760120.95103943,-180760120.95103943,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21748:b60a9a20b7f98024,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-163565849.8291274,-163565849.8291274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10674:50c66b3986b21a6b,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-179330.6377852324,-179330.6377852324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10675:19765d2f1ab28850,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,665914.6554893756,665914.6554893756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10676:dc25076af5825fa7,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-15665649.686994031,-15665649.686994031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10677:87d53d8531ac97a0,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-64248519.31188748,-64248519.31188748,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10678:757d856d3de3c3dd,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-97656756.80515039,-97656756.80515039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10679:be6c53cc7a92126e,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-114112904.2587297,-114112904.2587297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21515:95cc478cfc934d89,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21521:95625001510164c0,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21533:6ffd0b93375f9ef3,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21527:a0f4e15507fdf4d4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21516:653973a9c6699c40,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-306247097.88368493,-306247097.88368493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21522:1a01f1d8e8988699,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-27288403.579977397,-27288403.579977397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21534:6d06e13fb293da0a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,402000.00000000105,402000.00000000105,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21528:dac76f687ec9b05a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,9000000.0,9000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21517:58b3008fab28c095,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-553719500.2139355,-553719500.2139355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21523:a27056823be86120,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-49339638.7961208,-49339638.7961208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21535:5b2b80ebcabb8f84,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21529:d6c4e78ad11609b4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,23000000.0,23000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21518:54a06b82fb99a904,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-251596942.36908796,-251596942.36908796,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21524:de8733ec00cebb11,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-22418755.803079102,-22418755.803079102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21536:a2ccef761ff87b83,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21530:004306da81327db4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,25000000.0,25000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21519:be9c97b2f2338c86,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-34027455.32040944,-34027455.32040944,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21525:0cfc8734f852b04e,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-3032044.84221971,-3032044.84221971,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21537:961e72adc1daf919,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21531:4df1a9012b76e98a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,25000000.0,25000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21520:12abac0764795def,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21526:563b5ce354cdd2ab,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21538:f095e8f55635cf79,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21532:bccb95ec085e693f,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,16000000.0,16000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21605:5e0b1dccf70ac768,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21611:603ef76e76ffe176,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21606:ab0c060c731c121a,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5155675.048546885,-5155675.048546885,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21612:1b91b8fe578af0e6,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-459400.733669653,-459400.733669653,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21607:dedae7371b872c69,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-10293010.332528476,-10293010.332528476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21613:fafa6d9e68ea45e8,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-275640.440201792,-275640.440201792,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21608:f4fcfb72bc8a8e7d,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-11324145.342237853,-11324145.342237853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21614:7c97885e1f1540c6,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21609:c8236e5ef63f8237,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-11324145.342237853,-11324145.342237853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21615:09f01887095a5ae7,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21610:6c9e5a07e38b90e7,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-12352660.38558076,-12352660.38558076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21616:dc89fc99aeb3d79b,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22025:55119873b5d44715,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-600000.0,-600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22026:2f374b5a1984ca7c,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,2400000.0,2400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22027:5750da3a25e052ea,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2500000.0,2500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22028:041b5eab8201c292,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,7600000.0,7600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22029:1924b313e7277ad1,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,12700000.0,12700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22030:90dff14a0d78dae3,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,32799999.999999996,32799999.999999996,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21833:f50f93cdcc5bebd6,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed capital expenditure,Spending Measures (Policy measures database),2023-24,-9175532.5,-9175532.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21839:29d22055b490a87d,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-523005.39999999997,-523005.39999999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21834:c26359514f6e61c5,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,-57347078.3,-57347078.3,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21840:9774ee82a87465e3,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-3791788.8,-3791788.8,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21835:e4f2f85e2b3f6c03,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-48171545.8,-48171545.8,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21841:d8bbe9c4f0d0976d,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21836:4db902450fb00cfc,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21842:0d440fa0f844b3fa,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21837:aa4272a8a1a28732,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21843:e91e2d272b7bd6c0,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21838:58c5a6bc43a758e6,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21844:69874d973707c774,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10782:22053272ddbd449b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10776:c39acd3f16e59a51,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21911:2014af2f07fb2113,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21905:2fa665b79ca5b5d0,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10783:7a45189965dfb166,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10777:34e01650f436be61,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-21478.194653925126,-21478.194653925126,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21912:a06cc32b43e29486,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21906:7bddd590c814bc5f,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10784:acb4f98af1ae936d,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-161653.60467659164,-161653.60467659164,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10778:e476a902bc3d2f84,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-106596.89354986965,-106596.89354986965,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21913:666a469d67fa1513,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1609.0533358594068,-1609.0533358594068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21907:ef012acfe13480f2,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-9617.845881188001,-9617.845881188001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10785:398289910e3b211b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-756178.2536697865,-756178.2536697865,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10779:1dc75cd21a196cd8,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-506853.9965894521,-506853.9965894521,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21914:0f5a74223db4d4b2,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-7474.703240283957,-7474.703240283957,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21908:86afbea210cddfb5,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-44883.9451344929,-44883.9451344929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10786:7de2cff74267e136,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-3827341.1077252184,-3827341.1077252184,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10780:b5d1e4307dec6c92,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-1023153.7748011447,-1023153.7748011447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21915:02de010775dca10e,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-36986.912375110114,-36986.912375110114,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21909:a3d9811921297cc0,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-229940.34559184473,-229940.34559184473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10787:21354f2a83c7ec7b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-7818710.552053816,-7818710.552053816,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10781:381dbe74aabf22d7,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-1303003.9277147905,-1303003.9277147905,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21916:96d48d53e81b7843,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-73429.10106457156,-73429.10106457156,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21910:9e9f591de3800675,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-479405.3423854945,-479405.3423854945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22109:489a14fb1e84998d,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-440000000.0,-440000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22110:54f459d9b09fdc89,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1420000000.0,-1420000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22111:7a37a288d6eb91f1,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1245000000.0,-1245000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22112:9ba7a141364ede0d,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-1150000000.0,-1150000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22113:ba9ba737c37bdb83,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1140000000.0,-1140000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22114:95125a43ea98de95,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1135000000.0,-1135000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22061:770ea3ab9b0aa9a0,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22067:a3d12eba719c94f9,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22062:318807b25494effc,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-105682700.027835,-105682700.027835,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22068:b2adc51a98281f93,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22063:bd0f9ba6b1947929,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-108483387.832953,-108483387.832953,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22069:01f070bbeecaa779,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22064:fb499f64f5741195,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-111297564.550614,-111297564.550614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22070:7c9e2a0ead334804,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22065:c2ce71283d213410,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-114426693.626025,-114426693.626025,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22071:cad276c523a33eae,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22066:ce684bcc7ebc5b9b,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-117770635.097965,-117770635.097965,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22072:17f491fc6e4db178,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-19000000.0,-19000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10926:1f675a463ee89176,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Interest and dividend receipts,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22073:42e011376078dfd1,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10927:4c29a92a665e6c64,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22074:0132346db2f66352,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10928:23b1708095080900,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22075:f3e859a012056192,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10929:e7c19218c30e661f,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22076:04e3cadf7038ca65,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10930:fe578995f8229d66,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22077:f1397725daaf3967,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10931:0fe4591dc35352f7,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22078:347c0154154f3813,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-18000000.0,-18000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10932:5ad5eadf2a180270,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Interest and dividend receipts,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22079:c5db76dc2270420a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10933:684cd9d60bd0b339,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22080:d87934b73a3e63a8,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10934:9d7bc34b9fe23131,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22081:13b4059e90b19f4a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,54000000.0,54000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10935:95bd26524bcc0cb9,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22082:6fa3887e32c0645a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,90000000.0,90000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10936:481c1bfa55e7f440,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22083:8af1de5bc0053217,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,81000000.0,81000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10937:2baa04fe2b6e7cf4,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22084:b2997cd6effb8a1a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,68000000.0,68000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21881:25159782748826f8,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21882:d3cb041786c563df,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21883:6bac93ac0efa6795,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-12318010.929438367,-12318010.929438367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21884:4900bb9ae3917592,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-12637553.490359396,-12637553.490359396,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21885:99780cdb0d5a29d4,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-12992858.085104203,-12992858.085104203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21886:c14bf6f94838c764,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-13372554.077473013,-13372554.077473013,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21569:dee8003446ca463c,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21575:747210a8330a5c27,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21581:b75f0eb1640efeee,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21570:a5e417a735170c77,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-22900902.4594395,-22900902.4594395,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21576:0bd1ae9143c52a91,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2035464.96285872,-2035464.96285872,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21582:876bfc208d04e262,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21571:f05fd4a7bc77c619,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-75245822.36672969,-75245822.36672969,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21577:ad94bf229e046273,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-6687956.306535791,-6687956.306535791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21583:86357cab1c14ede6,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,2000000.0,2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21572:f05ef61e1d9fc089,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-127590742.27402,-127590742.27402,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21578:34578f957ba73b39,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-11340447.650212899,-11340447.650212899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21584:c88f0fefc5d26060,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,8000000.0,8000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21573:8047c1d9cb898897,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-182116700.510781,-182116700.510781,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21579:19b94b7f40d5f6e7,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16186792.7998765,-16186792.7998765,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21585:8c5e8dfe1bcac9ea,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,21000000.0,21000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21574:41f12014b6477298,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-237733177.912276,-237733177.912276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21580:9fde1e801dd35b4b,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-21130064.8525334,-21130064.8525334,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21586:205df00c71668bbd,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,39000000.0,39000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10824:41b0c9639435e5c9,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-33998286.06322167,-33998286.06322167,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10825:f35ee6b3e942fe0a,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-54885757.46368515,-54885757.46368515,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10826:86cf7a00516ff4ad,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-63774266.77150456,-63774266.77150456,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10827:2d8fdcf4d4797b96,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-66609966.32970345,-66609966.32970345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10828:26ecfb9a380b4e6d,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-67326460.86157577,-67326460.86157577,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10829:8fc9050ee2a6bf63,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-65797417.11323039,-65797417.11323039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10728:d16684e2d3a9ed7f,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,38417690.71031189,38417690.71031189,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10729:7b14ada27fb59fd0,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,85758739.64445877,85758739.64445877,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10730:cc8c0476caa3602a,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,91891882.63970947,91891882.63970947,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10731:710b88ad6ac3e255,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,95380810.29947662,95380810.29947662,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10732:461d9ddeada36ded,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,97865727.40811348,97865727.40811348,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10733:d76901b8607efe35,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,101243064.50955868,101243064.50955868,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10914:6de0819e526cd4de,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2023-24,2023,Emissions trading scheme,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10915:2c48f6ed6286487c,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2024-25,2024,Emissions trading scheme,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10916:ac8ce7bde008b8c0,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2025-26,2025,Emissions trading scheme,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10917:449895e348bdc552,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2026-27,2026,Emissions trading scheme,Tax Measures (Policy measures database),2026-27,24929881.986757252,24929881.986757252,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10918:e65906cbe52899b0,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2027-28,2027,Emissions trading scheme,Tax Measures (Policy measures database),2027-28,99955347.37592565,99955347.37592565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10919:2af47d4136e594ea,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2028-29,2028,Emissions trading scheme,Tax Measures (Policy measures database),2028-29,184169340.65799576,184169340.65799576,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21677:d64975e69f67c01d,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21678:d7c8e5998753aa9a,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-153000000.0,-153000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21679:985debfc769b9e60,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21680:f3cfbcff6e5d1a6a,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21681:b766094e0044fa96,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21682:26ed25888dd6474d,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21875:ec81ebaf53446ba1,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21876:45fb410c1c9a40d3,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,3100500.0,3100500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21877:0c7e28c11349b841,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,43407000.0,43407000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21878:1464cf15e494bc0f,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,77512500.0,77512500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21879:052c3b4a284947ff,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,79579500.0,79579500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21880:86d61e0babe96249,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,81646500.0,81646500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22043:83f7520cfa6ef2d0,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-2067000.0000000002,-2067000.0000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22044:88c56cae53d79731,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-271810500.0,-271810500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22045:9ccbee9d1d143286,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-80613000.0,-80613000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22046:7ff42660414dfc74,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-80613000.0,-80613000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22047:276ffa5e4c4d7ba8,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-79579500.0,-79579500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22048:91ebdf6a5babd9ad,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-75445500.0,-75445500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21551:ff0bac8c142ff31e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21557:0be144f57469ec92,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21563:7b34b426ebbf39fc,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21552:6c0084517a16f856,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21558:00c5341c8681ae7c,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21564:b4b1d8f4872534c4,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21553:a70dc7f3fc86f03e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-139203226.3107659,-139203226.3107659,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21559:a058426372d003d3,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-12403819.8090806,-12403819.8090806,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21565:230a328043252407,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,17569500.0,17569500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21554:cb64c28cd85badba,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21560:bc533e1319b36887,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21566:09a7443e0fb82b70,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,40306500.0,40306500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21555:b708bf327ece5353,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21561:195c663a02a29a4e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21567:54c175bf34472c9d,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,64077000.0,64077000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21556:7cd11f92d82d3e27,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21562:5f7fac51f2a511a4,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21568:826eda16066d3a36,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,86814000.0,86814000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22145:961d4b64f9d30d61,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-671904017.0622383,-671904017.0622383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22151:c8c1a02d5cd8aa5c,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-973015982.8231411,-973015982.8231411,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22146:5f593161d4469ad1,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1452185315.5148346,1452185315.5148346,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22152:e76e3895c81a0a3f,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-2372632289.0702395,-2372632289.0702395,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22147:b589ef5d1621546d,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,287019.9593016878,287019.9593016878,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22153:84eb4fc1c2528ab9,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-2839999.9999965075,-2839999.9999965075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22148:d1f120c23ba6eeb6,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,333159.45032518357,333159.45032518357,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22154:152bf25e102c9977,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-2640000.00001397,-2640000.00001397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22149:2656d88d569ca614,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,336513.40572396293,336513.40572396293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22155:b52c6106b7861895,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-2750000.0,-2750000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22150:d67addb8c1ffe8c7,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,310739.4268736243,310739.4268736243,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22156:e62d3f8579ee1afd,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-2869999.9999807915,-2869999.9999807915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22085:43cf4bd115667491,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22091:f7e055e5cc67c52e,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22097:8deb6a35d13531a6,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22103:e20ddd9deaf0bc46,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22086:c91dba2331538513,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22092:7717a50f93509171,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22098:2d3ac50795dd7cf3,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22104:3f06317ad6995a28,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22087:e99f8ee788ec044d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1763234886.2674701,-1763234886.2674701,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22093:ebab7712b7ae64cc,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22099:fd9c31adc6cabd9a,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22105:4c7e8a76bf899bc3,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1251192041.9274886,-1251192041.9274886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22088:26a2165a7bef1164,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3107700196.24505,-3107700196.24505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22094:bfae0e7cfe61fdfd,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22100:653f0839eb2286c2,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22106:07f74969b019635d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-1407169080.0090978,-1407169080.0090978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22089:73a93217d3cee61b,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3279800167.73006,-3279800167.73006,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22095:8605e73cd9f84d67,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22101:76bf2c8cb9bf05ec,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22107:d3ed08e2d2299961,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1369484818.8139234,-1369484818.8139234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22090:db23f22ac4ff728d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,181905804.394034,181905804.394034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22096:8d4ab34b892b870a,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,3844660836.55779,3844660836.55779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22102:b28d2fc927d2e360,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,203004961.097045,203004961.097045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22108:5db850fba8297c46,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-1110393782.5532172,-1110393782.5532172,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10704:48951105aaecfb52,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-2872912.3365508756,-2872912.3365508756,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10705:e8da3e685e117828,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-20272815.961976558,-20272815.961976558,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10706:0b7fb87bb71df428,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-22353450.291008696,-22353450.291008696,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10707:83c78e78b69d66ad,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-25164617.694860764,-25164617.694860764,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10708:035ea59a12091a1f,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-20691740.27462072,-20691740.27462072,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10709:33850bb06875cb0e,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-23449371.07320675,-23449371.07320675,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10740:d58a9dc759bbbfaf,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-1616683.9463551615,-1616683.9463551615,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10741:e8cb0c4de2fecc40,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-7436746.153233742,-7436746.153233742,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10742:a38a5f1e9bbc1c10,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-8552258.076218804,-8552258.076218804,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10743:d9a458000b2d913b,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-9835096.787651623,-9835096.787651623,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10744:682cd60c21997599,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-11310361.305799367,-11310361.305799367,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10745:2b2a63e91a038147,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-13006915.50166927,-13006915.50166927,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21887:8cdae8c45bae632f,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21888:bf4c971ab70a780c,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4250000.0,-4250000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21889:ff0ce039f1624817,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4362628.870842756,-4362628.870842756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21890:c2146ac2dfb5a4aa,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4475800.194502287,-4475800.194502287,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21891:44f7a27f0ff84169,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4601637.238474404,-4601637.238474404,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21892:d74282ee65ca6861,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4736112.902438359,-4736112.902438359,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22055:4baf1c7e216fd671,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-67000.0,-67000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22049:7cdba51790e17ef4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22056:306cf54b15c158d6,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-636500.0000000001,-636500.0000000001,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22050:799d0238f1a7b6dc,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-19000000.0,-19000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22057:57c9d2d75528609a,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1407000.0,-1407000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22051:945709017aa53f41,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-42000000.0,-42000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22058:3ba67e37b53d49b1,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1742000.0,-1742000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22052:ff1bd81c6167bdb4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-52000000.0,-52000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22059:fda469b8446f9bd1,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1976500.0000000002,-1976500.0000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22053:4249e62be6a58922,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-59000000.0,-59000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22060:49423610a2ac25d4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1976500.0000000002,-1976500.0000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22054:3d87c4ef6834763b,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-59000000.0,-59000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10920:7b1f69d4d17a8856,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,85000000.0,85000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10921:c21e1effce5b3bd7,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,109000000.0,109000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10922:5a2c855c0b20c564,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10923:83f0b90dc8703534,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10924:49edb5c138ddbd9b,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10925:860050249c9a1f58,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10860:37ad4c8f5bdbf6bc,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-8798981.715707071,-8798981.715707071,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10854:ba398235bee1dcf3,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2500000.0,-2500000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22007:a71ffdc982f208be,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-93149.83841899902,-93149.83841899902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22001:5077868b5ff420ce,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-557683.0458243885,-557683.0458243885,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10861:0e264b328e9eb1b4,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-463133.3245632579,-463133.3245632579,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10855:1ad882c6ea9277c5,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-100000.0,-100000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22008:303391d4d8f75910,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4944.99278197776,-4944.99278197776,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22002:8cb689eee0c98283,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-29247.121116271755,-29247.121116271755,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10862:bf405db3a5a7ab5e,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10856:96da9bd3c7cae0b2,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22009:ba4cde75da397586,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22003:d065e366b57cc9d4,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10863:3731e34d9c3e5714,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10857:c63bff8c550f7f79,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22010:ab5c4436b09241d8,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22004:047369a2f58e2b2e,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10864:6acf07e0768c2ce7,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10858:e3f3b9729dc807a3,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22011:16f67c1c6f201b4c,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22005:a7973dba147e3ab8,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10865:cc88a65b5861613a,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10859:2bb3d2b0f29ea44b,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22012:fca1edfd7a8e7e04,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22006:db0125ba01e4a6ad,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10872:ab3e89714e36e0fd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10884:705165259923959d,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10890:edb943961ecb0b12,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10878:542fa42620df754c,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22019:7c7a721be35d408e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22013:2e5134042af429fc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10866:051092fd74643323,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10873:9698a9dc2b01e083,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10885:c7f6c362c221ef55,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10891:7086a5f8f22beabd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10879:94a1a7533977c3b1,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-37643.97898759124,-37643.97898759124,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22020:d1f17d04adb8a116,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22014:4faa8bfbdb85992a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10867:147deddad4033df7,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-201508.96607854246,-201508.96607854246,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10874:88dcdb57e8b43ffc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-358514.08559610706,-358514.08559610706,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10886:eeef653d65cd513e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10892:911780d97c4212b3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-16.798046721306758,-16.798046721306758,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10880:096b591f947b2458,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-237518.5304947378,-237518.5304947378,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22021:210b9d2af9b72a2e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-0.10403529233496536,-0.10403529233496536,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22015:55edab1b30f6d54f,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-0.9940045921639274,-0.9940045921639274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10868:8f870a475ed246db,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-187781.67361798784,-187781.67361798784,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10875:97bf77a2c400da9b,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-896285.2139902675,-896285.2139902675,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10887:e10107636c7c8c8a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10893:20034af962b8da0a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-425.55995412430406,-425.55995412430406,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10881:589dfe83cfebbab3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-745798.9265613018,-745798.9265613018,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22022:6fb2ffbbc21290cc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2.6052475807330335,-2.6052475807330335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22016:30e77df23eacbce9,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-25.13155126049646,-25.13155126049646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10869:64d966d69d758579,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-181322.96950573154,-181322.96950573154,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10876:addf71d5a348a2ca,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-1165170.7781873478,-1165170.7781873478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10888:d59091e560885638,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10894:6cab492411b81341,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1106.397622184281,-1106.397622184281,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10882:cddda12a3e0b6c37,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-1440509.5959251581,-1440509.5959251581,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22023:78854258bf017839,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-6.6988295889734255,-6.6988295889734255,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22017:c17fb3322a6a6522,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-65.32487535536424,-65.32487535536424,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10870:2fbc5a856300eacd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-178318.7852665023,-178318.7852665023,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10877:e94e83edea73da98,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-1344427.8209854015,-1344427.8209854015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10889:523ad730d445b276,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10895:1927bf0a68fe4de3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-1702.2447958595162,-1702.2447958595162,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10883:9347e208a368d487,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-1807179.8769685766,-1807179.8769685766,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22024:91a88467b8c9b8a4,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-10.223503991932748,-10.223503991932748,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22018:bf392e0f064296ac,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-100.86918359814128,-100.86918359814128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10871:06d96e3c2ceb1700,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-176098.76559345136,-176098.76559345136,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22127:bd967cb1c5657c9c,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,3271732.0716938046,3271732.0716938046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22128:53e9dea5c205c0f0,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-26017039.982916687,-26017039.982916687,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22129:6f87fcefdc677c51,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22130:71aecc0b7e13129d,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22131:f0dc2e88b9a4f7a8,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22132:c039ed22f365d3b1,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21641:273615e1b0d6be60,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21647:a427fdb6ca4be048,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21653:0fc4385fbabbd09a,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21659:44c8c7a2bddd1fce,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21642:9e1d33529f703a63,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21648:3b4dae569192e607,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21654:c7ffdb091e7ee628,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21660:4b6bdf3998f9a94a,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21643:b98c2c19f294ac82,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-25712876.08357266,-25712876.08357266,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21649:6226c2ffa54de94d,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21655:28589173078b6492,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,152857500.0,152857500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21661:a006c32fc6dc3c25,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21644:b70a2dfe2cf39530,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-51425752.16714532,-51425752.16714532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21650:90299c999948418d,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21656:a929cff71a8896bc,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,548788500.0,548788500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21662:4b22a247effee1ed,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21645:573763fc49ece956,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-66853477.817288905,-66853477.817288905,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21651:fb8ee73e53756a35,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21657:d3aecf61bc40d9ba,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,970456500.0,970456500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21663:c014768776ddd1b6,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21646:48df581ba20b672f,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-71996053.03400344,-71996053.03400344,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21652:6c98a44d3ff03796,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21658:5e055b34cd0fcbee,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,1335282000.0,1335282000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21664:ee5e4b940c81efc4,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22157:4ffa70d075709e21,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22163:f596653c27378f18,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22158:6832b113844ef9ab,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22164:28e769634357f2a0,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22159:123ecf59209c9c5a,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,65558994.70532556,65558994.70532556,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22165:2a5f20d05927cf29,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-65558994.70532556,-65558994.70532556,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22160:574e65506d1d556f,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,174241733.5459327,174241733.5459327,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22166:2ec59f10399ceaa8,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-174241733.5459327,-174241733.5459327,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22161:7370cbecc92eef0b,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,235096309.13975134,235096309.13975134,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay 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Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10560:3a6d16cff489f44c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -6674568.386371075, + "obr_value_gbp_decimal": "-6674568.386371075", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10554:cd921be12b9ab588", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 84329399.55198449, + "obr_value_gbp_decimal": "84329399.55198449", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10542:89ab4668e579ad56", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -2338950645.5608416, + "obr_value_gbp_decimal": "-2338950645.5608416", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10548:f2f563200611f223", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 427379.17741826555, + "obr_value_gbp_decimal": "427379.17741826555", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21467:50ff3ce409415888", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 6050941.286489317, + "obr_value_gbp_decimal": "6050941.286489317", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21473:ab05b76b7f2d2bb3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 25591867.351959452, + "obr_value_gbp_decimal": "25591867.351959452", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21461:f9e31391303b473d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10561:0142012d49059613", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10562:c587a7ea3d698161", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -274945169.9796506, + "obr_value_gbp_decimal": "-274945169.9796506", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10556:7fa8864402f56971", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -606767032.7839051, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 606767032.7839051, + "obr_value_gbp_decimal": "606767032.7839051", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -606767032.7839051, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10544:79169e2dc0d81851", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -2503508088.9207954, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9182264794.75723, + "obr_value_gbp_decimal": "-9182264794.75723", + "pe_to_obr_ratio": 1.2726460350337767, + "pe_value_gbp": -11685772883.678026, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2503508088.9207954, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10550:68081ae97974ee1e", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 4219502.741366684, + "obr_value_gbp_decimal": "4219502.741366684", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21469:e585cb5a7bf7268c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 44796300.3371725, + "obr_value_gbp_decimal": "44796300.3371725", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21475:d7a921363b549d4a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10563:81781f08d44304b1", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -410015038.5887736, + "obr_value_gbp_decimal": "-410015038.5887736", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10557:93c084b7621cd9ac", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -684430484.3659679, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 684430484.3659679, + "obr_value_gbp_decimal": "684430484.3659679", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -684430484.3659679, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10545:18a361a4f818b0b8", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -2727051025.920191, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9343022622.888573, + "obr_value_gbp_decimal": "-9343022622.888573", + "pe_to_obr_ratio": 1.2918810256585969, + "pe_value_gbp": -12070073648.808764, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2727051025.920191, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10551:67fe35e4947b995a", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 5651180.102607832, + "obr_value_gbp_decimal": "5651180.102607832", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21470:a374a68995990feb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 57144853.40665652, + "obr_value_gbp_decimal": "57144853.40665652", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21476:68e76146f1165518", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -66732032.28962472, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 171410663.03096536, + "obr_value_gbp_decimal": "171410663.03096536", + "pe_to_obr_ratio": 0.610689142030974, + "pe_value_gbp": 104678630.74134064, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -66732032.28962472, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21464:190052623cdf04c0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. 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AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10564:2063a39157d32288", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -522423182.3558507, + "obr_value_gbp_decimal": "-522423182.3558507", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10558:b4986d812dc5a6a2", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -784710852.2952693, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 784710852.2952693, + "obr_value_gbp_decimal": "784710852.2952693", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -784710852.2952693, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10546:fa5fffec2b5956c5", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -2791991848.8777046, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9564167485.439438, + "obr_value_gbp_decimal": "-9564167485.439438", + "pe_to_obr_ratio": 1.2919220991401765, + "pe_value_gbp": -12356159334.317142, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2791991848.8777046, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10552:16a41c96f88267ae", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 6908418.202002009, + "obr_value_gbp_decimal": "6908418.202002009", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21471:b097d213678c2035", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 68627276.01524708, + "obr_value_gbp_decimal": "68627276.01524708", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21477:948ae569eb8d4a91", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -60783019.64117035, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 170116390.2381247, + "obr_value_gbp_decimal": "170116390.2381247", + "pe_to_obr_ratio": 0.6426974522790674, + "pe_value_gbp": 109333370.59695435, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -60783019.64117035, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21465:6ea19652f3e3ea6b", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10565:b5bfc5a7ff82833c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -622482777.6002628, + "obr_value_gbp_decimal": "-622482777.6002628", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10559:25df56e9c429d3de", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -870756822.6676524, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 870756822.6676524, + "obr_value_gbp_decimal": "870756822.6676524", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -870756822.6676524, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10547:ac4c90edc3f68a4a", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -2823822757.0000553, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9840040167.551245, + "obr_value_gbp_decimal": "-9840040167.551245", + "pe_to_obr_ratio": 1.2869726859766246, + "pe_value_gbp": -12663862924.5513, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2823822757.0000553, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10553:39c2cf71f48d4440", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 7996365.527369115, + "obr_value_gbp_decimal": "7996365.527369115", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21472:b09d4425f46fcb57", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 78361107.60494722, + "obr_value_gbp_decimal": "78361107.60494722", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21478:88af641dd7a06883", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%\u21928% world; the AS2023 figure does not isolate its announced 12%\u219210% cut.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -70333331.77142748, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 180120937.94196734, + "obr_value_gbp_decimal": "180120937.94196734", + "pe_to_obr_ratio": 0.6095216215558017, + "pe_value_gbp": 109787606.17053986, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -70333331.77142748, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21466:43674024394e1bc0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10608:8d76207d856fc00c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10602:10fba5ede62ec9a5", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json", + "artifact_sha256": "3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10590:9fb656d369cf6c02", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json", + "artifact_sha256": "3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10596:482eac698ab9c181", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21503:210e9e8bada76134", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21509:c5123f714ee54ff9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2023.json", + "artifact_sha256": "3e4a62564a5dcfe270f748c3922b225362aac7d4960c7e793589a1abfba604ce", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21497:197a81ed0459bc7d", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10609:0bf03e9f919bfbae", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -36776850.44972875, + "obr_value_gbp_decimal": "-36776850.44972875", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10603:f988dfb34cc38104", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10591:06c2501422284995", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -163501050.17317688, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -348669309.17433286, + "obr_value_gbp_decimal": "-348669309.17433286", + "pe_to_obr_ratio": 1.4689287123101138, + "pe_value_gbp": -512170359.34750974, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -163501050.17317688, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10597:37b420855b7005a0", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21504:11aac6da7a06d654", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21510:f7365b6a93fbe4c8", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 5609595.833280167, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 4097382.253023544, + "obr_value_gbp_decimal": "4097382.253023544", + "pe_to_obr_ratio": 2.3690682213358856, + "pe_value_gbp": 9706978.086303711, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 5609595.833280167, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21498:3fa4108a7eac0a15", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10610:e82a65922591db12", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -120277089.33685336, + "obr_value_gbp_decimal": "-120277089.33685336", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10604:2e41723e31096d04", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -1701838.270432405, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 1701838.270432405, + "obr_value_gbp_decimal": "1701838.270432405", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -1701838.270432405, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10592:e5c257a04708cde7", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -169083839.8458745, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -350102319.5871488, + "obr_value_gbp_decimal": "-350102319.5871488", + "pe_to_obr_ratio": 1.4829554972536694, + "pe_value_gbp": -519186159.4330233, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -169083839.8458745, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10598:28f9366b82391330", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -59309.51934322535, + "obr_value_gbp_decimal": "-59309.51934322535", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21505:374cb2da46d104d4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -112111.41483992286, + "obr_value_gbp_decimal": "-112111.41483992286", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21511:69ca865721717cf1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 3978983.907967263, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 5374644.901458091, + "obr_value_gbp_decimal": "5374644.901458091", + "pe_to_obr_ratio": 1.7403249853562979, + "pe_value_gbp": 9353628.809425354, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 3978983.907967263, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21499:909bf2ab3554e230", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10611:c9463e33b6dd399f", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -186661694.94794962, + "obr_value_gbp_decimal": "-186661694.94794962", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10605:e8520c5b5437234d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -141921087.68720073, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 141921087.68720073, + "obr_value_gbp_decimal": "141921087.68720073", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -141921087.68720073, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10593:f37c77d805ce9401", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -184131149.00303072, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -358399850.0876191, + "obr_value_gbp_decimal": "-358399850.0876191", + "pe_to_obr_ratio": 1.513759001177081, + "pe_value_gbp": -542530999.0906498, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -184131149.00303072, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10599:0cdd3c6417e28a14", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 1511118.689659208, + "obr_value_gbp_decimal": "1511118.689659208", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21506:b8ab58b536a1ad7f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 13448321.248614388, + "obr_value_gbp_decimal": "13448321.248614388", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21512:54f73d621c17378e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 5348794.542824916, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6093086.0845173085, + "obr_value_gbp_decimal": "6093086.0845173085", + "pe_to_obr_ratio": 1.8778465409205924, + "pe_value_gbp": 11441880.627342224, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 5348794.542824916, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21500:3cd35347ee5fc266", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10612:6f1e9a3bd0d656c3", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -242068400.86703146, + "obr_value_gbp_decimal": "-242068400.86703146", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10606:464a49f34a9b5964", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -206481578.21251217, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 206481578.21251217, + "obr_value_gbp_decimal": "206481578.21251217", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -206481578.21251217, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10594:eac703aa1cd0c605", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -970144146.7774364, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -368703205.37524307, + "obr_value_gbp_decimal": "-368703205.37524307", + "pe_to_obr_ratio": 3.631233286377547, + "pe_value_gbp": -1338847352.1526794, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -970144146.7774364, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10600:d0828a5bfb537ca4", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 2238872.256787487, + "obr_value_gbp_decimal": "2238872.256787487", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21507:2c2538b49423c207", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 20144606.500244483, + "obr_value_gbp_decimal": "20144606.500244483", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21513:7aa3f5c32491b748", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 5778707.612237095, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6154373.680937649, + "obr_value_gbp_decimal": "6154373.680937649", + "pe_to_obr_ratio": 1.938959496420549, + "pe_value_gbp": 11933081.293174744, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 5778707.612237095, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21501:53e1c92d4a4f4e96", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10613:3cfca8cfa0228665", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -290645711.2809461, + "obr_value_gbp_decimal": "-290645711.2809461", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10607:8dbf84f23026cba0", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -261654511.53642154, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 261654511.53642154, + "obr_value_gbp_decimal": "261654511.53642154", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -261654511.53642154, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10595:d9bbeb74fa78d25e", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -675693472.9278514, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -378862321.47441095, + "obr_value_gbp_decimal": "-378862321.47441095", + "pe_to_obr_ratio": 2.7834802634853437, + "pe_value_gbp": -1054555794.4022624, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -675693472.9278514, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10601:756ded1466aa84b3", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 2838759.920443839, + "obr_value_gbp_decimal": "2838759.920443839", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21508:243bee3203cd1327", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 25848426.991564553, + "obr_value_gbp_decimal": "25848426.991564553", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21514:95c9fc186b0b36f4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027\u201328 the announced artifact has \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, with +\u00a311.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= \u00a312,570, whereas compulsory cash liability required profits > \u00a312,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 5224504.835609228, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6726701.429016321, + "obr_value_gbp_decimal": "6726701.429016321", + "pe_to_obr_ratio": 1.7766815415759034, + "pe_value_gbp": 11951206.26462555, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 5224504.835609228, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21502:1ea7fa7e0cfb40da", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": 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"obr_value_gbp": 314186994.797272, + "obr_value_gbp_decimal": "314186994.797272", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22162:f2f61a4ea839b3bc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work capability assessment: welfare cap adjustment", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": -314186994.797272, + "obr_value_gbp_decimal": "-314186994.797272", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22168:67e88267f3c43386", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Work capability assessment: welfare cap adjustment", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + } +] diff --git a/results/uk/events/autumn_statement_2023/COMPARISON.md b/results/uk/events/autumn_statement_2023/COMPARISON.md new file mode 100644 index 00000000..9b7e3857 --- /dev/null +++ b/results/uk/events/autumn_statement_2023/COMPARISON.md @@ -0,0 +1,1223 @@ +# Autumn Statement 2023: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned certified 2023 population uprated to calendar year Y, with government baseline policy parameters annualized from the engine's 30 April snapshot. Dict reforms directly update that processed tree and use explicit 1 January dates for annual lookups; they do not repeat fiscal conversion. These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1116 rows, 57 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 4 | 84 | -55.217 | 65.982 | +| not_expressible | 35 | 318 | 15.971 | 21.286 | +| out_of_household_scope | 38 | 714 | -67.493 | 99.223 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 24 | 204 | 8.607 | 10.499 | +| model_or_data_gap | 11 | 114 | 7.364 | 10.787 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Alcohol duty | not_available: 6 | +| Bank surcharge | not_available: 6 | +| Betting | not_available: 6 | +| Business rates | not_available: 12 | +| Capital gains tax | not_available: 24 | +| Climate change levy | not_available: 12 | +| Company and other credits | not_available: 12 | +| Corporation tax (onshore) | not_available: 60 | +| Customs duty | not_available: 12 | +| Electricity generators levy | not_available: 6 | +| Emissions trading scheme | not_available: 6 | +| Immigration health surcharge | not_available: 6 | +| Income tax | both_zero: 4, not_available: 79, pe_zero: 13 | +| Interest and dividend receipts | not_available: 12 | +| Landfill tax | not_available: 6 | +| Locally-financed capital expenditure | not_available: 6 | +| Locally-financed current expenditure | not_available: 36 | +| Multinational top-up tax | not_available: 6 | +| NICs | both_zero: 2, not_available: 55, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_1.25_to_2: 12, same_sign_ratio_at_least_2: 2 | +| Other departmental expenditure (current) | not_available: 6 | +| Other tax | not_available: 6 | +| PSCE in RDEL | not_available: 228 | +| PSGI in CDEL | not_available: 54 | +| Plastic packaging tax | not_available: 6 | +| Scottish BGA (capital) | not_available: 12 | +| Scottish BGA (current) | not_available: 186 | +| Student loans | not_available: 18 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 30 | +| Vehicle excise duty | not_available: 6 | +| Visa fees | not_available: 6 | +| Welfare inside cap | both_zero: 3, not_available: 85, same_sign_ratio_0.5_to_0.8: 10, same_sign_ratio_0.8_to_1.25: 2, same_sign_ratio_1.25_to_2: 7, same_sign_ratio_at_least_2: 1 | +| Welfare outside cap | not_available: 42 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 90 | +| business_tax | not_available: 144 | +| housing_benefit | both_zero: 1, not_available: 6, same_sign_ratio_0.5_to_0.8: 5 | +| indirect_tax | not_available: 24 | +| national_insurance | both_zero: 8, not_available: 75, pe_zero: 13, same_sign_ratio_0.5_to_0.8: 5, same_sign_ratio_0.8_to_1.25: 3, same_sign_ratio_1.25_to_2: 19, same_sign_ratio_at_least_2: 3 | +| other | not_available: 252 | +| savings | not_available: 18 | +| scope | not_available: 324 | +| tax_benefit | not_available: 48 | +| transport | not_available: 12 | +| welfare | not_available: 54 | +| winter_fuel_payment | not_available: 12 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this bundle uses one 2023 population calibrated to later targets. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 57 computed rows and £22.796bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Alcohol duty: freeze rates until 1 August 2024 | 2023-24 | Alcohol duty | not_expressible / construction_pending | -0.088 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.221 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2025-26 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2026-27 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2027-28 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2028-29 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Apprenticeship Growth Sector Pilot | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.112 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Business rates | out_of_household_scope | -2.377 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.190 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 1.474 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | PSCE in RDEL | out_of_household_scope | -1.705 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Income tax | out_of_household_scope | 0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Income tax | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Business rates | out_of_household_scope | -0.325 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.202 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.231 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Business rates | out_of_household_scope | -0.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.193 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Business rates | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Business rates | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Business rates | out_of_household_scope | -0.406 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.256 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2023-24 | Bank surcharge | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.278 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2024-25 | Bank surcharge | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.715 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2025-26 | Bank surcharge | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -1.436 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2026-27 | Bank surcharge | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -7.533 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2027-28 | Bank surcharge | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -10.694 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2028-29 | Bank surcharge | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -10.913 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Income tax | partial | 0.084 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | NICs | partial | -2.339 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Welfare inside cap | partial | 0.026 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2023-24, a year the measure is in force (commences FY 2023-24): the construction does not carry it in this year, so no zero is asserted | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.102 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Income tax | partial | 0.369 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | NICs | partial | -9.129 | -11.083 | 1.214 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Welfare inside cap | partial | 0.116 | 0.086 | 0.741 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.275 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Income tax | partial | 0.607 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | NICs | partial | -9.182 | -11.686 | 1.273 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Welfare inside cap | partial | 0.153 | 0.094 | 0.617 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.410 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Income tax | partial | 0.684 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | NICs | partial | -9.343 | -12.070 | 1.292 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Welfare inside cap | partial | 0.171 | 0.105 | 0.611 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.522 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Income tax | partial | 0.785 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | NICs | partial | -9.564 | -12.356 | 1.292 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Welfare inside cap | partial | 0.170 | 0.109 | 0.643 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.622 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Income tax | partial | 0.871 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | NICs | partial | -9.840 | -12.664 | 1.287 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Welfare inside cap | partial | 0.180 | 0.110 | 0.610 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | NICs | partial | -0.349 | -0.512 | 1.469 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Welfare inside cap | partial | 0.004 | 0.010 | 2.369 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.120 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Income tax | partial | 0.002 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | NICs | partial | -0.350 | -0.519 | 1.483 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Welfare inside cap | partial | 0.005 | 0.009 | 1.740 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.187 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Income tax | partial | 0.142 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | NICs | partial | -0.358 | -0.543 | 1.514 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Welfare inside cap | partial | 0.006 | 0.011 | 1.878 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Income tax | partial | 0.206 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | NICs | partial | -0.369 | -1.339 | 3.631 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Welfare inside cap | partial | 0.006 | 0.012 | 1.939 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.291 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Income tax | partial | 0.262 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | NICs | partial | -0.379 | -1.055 | 2.783 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Welfare inside cap | partial | 0.007 | 0.012 | 1.777 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | NICs | partial | -0.325 | -0.557 | 1.713 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Welfare inside cap | partial | 0.004 | 0.006 | 1.577 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Income tax | partial | 0.019 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | NICs | partial | -0.324 | -0.565 | 1.746 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Welfare inside cap | partial | 0.005 | 0.006 | 1.181 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.132 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Income tax | partial | 0.114 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | NICs | partial | -0.330 | -0.584 | 1.768 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Welfare inside cap | partial | 0.006 | 0.008 | 1.264 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.173 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Income tax | partial | 0.161 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | NICs | partial | -0.342 | -0.607 | 1.772 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Welfare inside cap | partial | 0.006 | 0.008 | 1.319 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.209 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Income tax | partial | 0.203 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | NICs | partial | -0.363 | -0.631 | 1.739 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Welfare inside cap | partial | 0.007 | 0.008 | 1.231 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2023-24 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2025-26 | Climate change levy | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2026-27 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2027-28 | Climate change levy | out_of_household_scope | -0.295 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2028-29 | Climate change levy | out_of_household_scope | -0.332 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2023-24 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2025-26 | Climate change levy | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2026-27 | Climate change levy | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2027-28 | Climate change levy | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2028-29 | Climate change levy | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2024-25 | VAT | not_expressible / construction_pending | 0.052 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2025-26 | VAT | not_expressible / construction_pending | 0.096 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2026-27 | VAT | not_expressible / construction_pending | 0.076 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2027-28 | VAT | not_expressible / construction_pending | 0.059 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2028-29 | VAT | not_expressible / construction_pending | 0.042 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2023-24 | Company and other credits | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2024-25 | Company and other credits | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2023-24 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2023-24 | Plastic packaging tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2024-25 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2024-25 | Plastic packaging tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2025-26 | Landfill tax | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2025-26 | Plastic packaging tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2026-27 | Landfill tax | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2026-27 | Plastic packaging tax | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2027-28 | Landfill tax | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2027-28 | Plastic packaging tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2028-29 | Landfill tax | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2028-29 | Plastic packaging tax | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Devolution of winter fuel payments to Scotland | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.178 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.179 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.182 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.183 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.182 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.183 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| DWP: new powers to tackle fraud and error | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.208 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.268 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Electricity Generator Levy: new investment exemption | 2023-24 | Electricity generators levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2024-25 | Electricity generators levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2025-26 | Electricity generators levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2026-27 | Electricity generators levy | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2027-28 | Electricity generators levy | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2028-29 | Electricity generators levy | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2024-25 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.708 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.535 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.716 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.539 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.724 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.543 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.733 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.548 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2023-24 | Betting | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2024-25 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2025-26 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2026-27 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2027-28 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2028-29 | Betting | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2023-24 | Other tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2023-24 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2024-25 | Other tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2025-26 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2026-27 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2027-28 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2028-29 | Other tax | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2028-29 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.162 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.105 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.413 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.270 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.227 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.146 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.406 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.256 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.233 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.429 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.271 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.244 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.444 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.280 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.210 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Home office fees: increase in visa fees and immigration health surcharge | 2023-24 | Immigration health surcharge | not_expressible / construction_pending | 0.175 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2023-24 | Visa fees | not_expressible / construction_pending | 0.265 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2024-25 | Immigration health surcharge | not_expressible / construction_pending | 0.880 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2024-25 | Visa fees | not_expressible / construction_pending | 0.540 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2025-26 | Immigration health surcharge | not_expressible / construction_pending | 0.770 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2025-26 | Visa fees | not_expressible / construction_pending | 0.475 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2026-27 | Immigration health surcharge | not_expressible / construction_pending | 0.715 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2026-27 | Visa fees | not_expressible / construction_pending | 0.435 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2027-28 | Immigration health surcharge | not_expressible / construction_pending | 0.720 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2027-28 | Visa fees | not_expressible / construction_pending | 0.420 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2028-29 | Immigration health surcharge | not_expressible / construction_pending | 0.720 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2028-29 | Visa fees | not_expressible / construction_pending | 0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Multinational top-up tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Multinational top-up tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Income tax | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Multinational top-up tax | out_of_household_scope | 0.269 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Income tax | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Multinational top-up tax | out_of_household_scope | 0.462 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Income tax | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Multinational top-up tax | out_of_household_scope | 0.497 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Income tax | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Multinational top-up tax | out_of_household_scope | 0.522 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.028 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.065 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.006 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.010 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | -0.006 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2028-29 | Income tax | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.059 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.129 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Investment Opportunity Fund and other regional investment | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.252 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2023-24 | Welfare outside cap | partial | 0.000 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2024-25 | Welfare inside cap | partial | -0.953 | -0.585 | 0.614 | same_sign_ratio_0.5_to_0.8 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2024-25 | Welfare outside cap | partial | -0.330 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2025-26 | Welfare inside cap | partial | -1.092 | -0.800 | 0.732 | same_sign_ratio_0.5_to_0.8 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2025-26 | Welfare outside cap | partial | -0.391 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2026-27 | Welfare inside cap | partial | -1.188 | -0.834 | 0.701 | same_sign_ratio_0.5_to_0.8 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2026-27 | Welfare outside cap | partial | -0.399 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2027-28 | Welfare inside cap | partial | -1.260 | -0.859 | 0.682 | same_sign_ratio_0.5_to_0.8 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2027-28 | Welfare outside cap | partial | -0.402 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2028-29 | Welfare inside cap | partial | -1.273 | -0.860 | 0.675 | same_sign_ratio_0.5_to_0.8 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2028-29 | Welfare outside cap | partial | -0.425 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Authority Housing Fund, housing supply and planning | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.109 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2023-24 | Other departmental expenditure (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2024-25 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2025-26 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2026-27 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2027-28 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2028-29 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2023-24 | PSCE in RDEL | out_of_household_scope | -4.573 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.235 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | NICs | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | Income tax | not_expressible / construction_pending | 0.015 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | NICs | not_expressible / construction_pending | 0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.199 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.204 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.209 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.215 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.222 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2023-24 | Income tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2024-25 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2025-26 | Income tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2026-27 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2027-28 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2028-29 | Income tax | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.018 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.031 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | Income tax | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2023-24 | Company and other credits | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2024-25 | Company and other credits | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.163 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.164 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.098 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.554 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Welfare outside cap | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.252 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Welfare outside cap | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Welfare outside cap | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Welfare outside cap | not_expressible / construction_pending | 0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2023-24 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | Income tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.440 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2024-25 | PSCE in RDEL | out_of_household_scope | -1.420 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2025-26 | PSCE in RDEL | out_of_household_scope | -1.245 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2026-27 | PSCE in RDEL | out_of_household_scope | -1.150 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2027-28 | PSCE in RDEL | out_of_household_scope | -1.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2028-29 | PSCE in RDEL | out_of_household_scope | -1.135 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2024-25 | Student loans | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.108 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2025-26 | Student loans | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.111 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2026-27 | Student loans | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2027-28 | Student loans | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.118 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2028-29 | Student loans | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2023-24 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2025-26 | Student loans | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2026-27 | Student loans | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2027-28 | Student loans | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2028-29 | Student loans | out_of_household_scope | -0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2023-24 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2025-26 | Interest and dividend receipts | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2025-26 | Student loans | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2026-27 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2026-27 | Student loans | out_of_household_scope | 0.090 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2027-28 | Student loans | out_of_household_scope | 0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2028-29 | Student loans | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.128 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.039 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tariffs: impact of FTAs and other changes on revenue | 2023-24 | Customs duty | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2024-25 | Customs duty | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2025-26 | Customs duty | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2026-27 | Customs duty | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2027-28 | Customs duty | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2028-29 | Customs duty | out_of_household_scope | -0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.038 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.092 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.098 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.101 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2023-24 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2024-25 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2025-26 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2026-27 | Emissions trading scheme | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2027-28 | Emissions trading scheme | not_expressible / construction_pending | 0.100 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2028-29 | Emissions trading scheme | not_expressible / construction_pending | 0.184 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.153 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.043 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.078 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.080 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.272 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.081 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.081 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.080 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.075 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.139 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.018 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.040 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.064 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.087 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Updated departmental spending plans | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.672 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.973 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2024-25 | PSCE in RDEL | out_of_household_scope | 1.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2024-25 | PSGI in CDEL | out_of_household_scope | -2.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSCE in RDEL | out_of_household_scope | -1.763 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (current) | out_of_household_scope | -1.251 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSCE in RDEL | out_of_household_scope | -3.108 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (current) | out_of_household_scope | -1.407 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSCE in RDEL | out_of_household_scope | -3.280 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (current) | out_of_household_scope | -1.369 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSGI in CDEL | out_of_household_scope | 3.845 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.203 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (current) | out_of_household_scope | -1.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2023-24 | VAT | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.020 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.022 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.021 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2028-29 | VAT | not_expressible / construction_pending | -0.023 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2023-24 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2028-29 | VAT | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Veterans support: Veterans Places, Pathways and People programme | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2023-24 | Welfare outside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | -0.019 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.042 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.052 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.059 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | -0.059 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2023-24 | NICs | not_expressible / construction_pending | 0.085 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2024-25 | NICs | not_expressible / construction_pending | 0.109 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | Income tax | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Government funding | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.153 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.549 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.970 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 1.335 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.066 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | -0.066 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.174 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -0.174 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.235 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -0.235 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.314 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | -0.314 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | + +## Construction caveats + +* `autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p`: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. AS2023 and SB2024 employee-NIC figures are the same 10%→8% world; the AS2023 figure does not isolate its announced 12%→10% cut. +* `autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p`: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. +* `autumn_statement_2023__class_2_self_employed_nics_abolition`: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Later-year totals include a pinned Class 4 cap interaction alongside direct Class 2 cash liability. In FY2027–28 the announced artifact has −£552.039m in ni_class_2 and −£786.808m in ni_class_4, with +£11.933m in Universal Credit. A controlled formula calculation reproduces sensitivity of ni_class_4_maximum's strict branch comparison to floating-point uprated-threshold subtraction. That points to a pinned model issue; only the artifact head amounts are quantified nationally, and the full Class 4 amount has not been causally traced to this instability. The retained pinned formula uses profits >= £12,570, whereas compulsory cash liability required profits > £12,570. At exactly the threshold this can overstate counterfactual liability and the announced abolition cost; the national contribution is unsized. +* `autumn_statement_2023__lha_reset_to_30th_percentile`: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. + +## Review diagnoses + +* `autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p` — Data level and population vintage; behavioural adjustment: The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. +* `autumn_statement_2023__class_2_self_employed_nics_abolition` — PE model issue; Class 2/Class 4 cap interaction: The FY2027–28 announced artifact records −£552.039m in ni_class_2 and −£786.808m in ni_class_4, alongside +£11.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with £143,750 self-employment income and zero employee NICs reproduces a £1,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability. diff --git a/results/uk/events/autumn_statement_2023/COMPARISON_PROVENANCE.json b/results/uk/events/autumn_statement_2023/COMPARISON_PROVENANCE.json new file mode 100644 index 00000000..46ba2259 --- /dev/null +++ b/results/uk/events/autumn_statement_2023/COMPARISON_PROVENANCE.json @@ -0,0 +1,22 @@ +{ + "axes_sha256": "01493ba64dc73e50edbbf405cba1fd13cf88f17b8ab910bba1d657da63846bcf", + "event_slug": "autumn_statement_2023", + "outputs_sha256": { + "COMPARISON.csv": "4ef229291a6e6eca5ae1c3a9f308caf0a556cca5db3ddc3168fa60ea1b22f672", + "COMPARISON.json": "b78e1ac7454671fbb10eabd254088f09c95058ea86633ad85e0f4f1ce703df81", + "COMPARISON.md": "4cb6f5c4b99099efc0c3377ec65662a15653135895fed7062616dd500a88745a" + }, + "registry_path": "data/uk/events/autumn_statement_2023_measures.json", + 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b/results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json @@ -0,0 +1,103 @@ +{ + "baseline_world": { + "executed": "certified world with pe_baseline_modifier", + "reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + } + }, + "calendar_year_proxy": "PE calendar year 2028 proxies FY 2028-29.", + "certified_aggregates_gbp": { + "housing_benefit": 5557658089.948023, + "universal_credit": 41265285840.954895 + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "components": [ + "autumn_statement_2023__lha_reset_to_30th_percentile" + ], + "construction": "reversal_on_certified_world", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "dataset_sha256_after": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "dataset_sha256_before": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "engine_version": "2.89.2", + "event": "autumn_statement_2023", + "fiscal_event": "Autumn Statement 2023", + "fy_proxy": "2028-29", + "head_channels": { + "housing_benefit": "spending", + "universal_credit": "spending" + }, + "head_definitions": [ + { + "channel": "spending", + "obr_head": "Welfare inside cap", + "pe_variables": [ + "housing_benefit", + "universal_credit" + ] + } + ], + "head_effects": { + "housing_benefit": -86662248.82321262, + "universal_credit": -773170984.2016907 + }, + "head_variables": [ + "housing_benefit", + "universal_credit" + ], + "literal_reform_minus_baseline": { + "housing_benefit": 86662248.82321262, + "universal_credit": 773170984.2016907 + }, + "literal_reversal_minus_certified_gbp": { + "housing_benefit": 86662248.82321262, + "universal_credit": 773170984.2016907 + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "measure_total_gbp": -859833233.0249033, + "null_executed_as_no_limit": [], + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "reform_world": { + "executed": "certified world as served (current law)", + "reform_dict": null + }, + "registry_sha256": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "schema_version": 1, + "scope": "sum of declared fiscal heads; static household microsimulation", + "sign_convention": "positive_gain_to_exchequer", + "totals": { + "baseline": { + "heads": { + "housing_benefit": 5470995841.12481, + "universal_credit": 40492114856.753204 + } + }, + "reform": { + "heads": { + "housing_benefit": 5557658089.948023, + "universal_credit": 41265285840.954895 + } + } + }, + "variable_metadata": { + "housing_benefit": { + "definition_period": "year", + "documentation": null, + "engine_source": "policyengine_uk/variables/gov/dwp/housing_benefit/housing_benefit.py", + "entity": "benunit", + "label": "Housing Benefit", + "unit": "currency-GBP" + }, + "universal_credit": { + "definition_period": "year", + "documentation": null, + "engine_source": "policyengine_uk/variables/gov/dwp/universal_credit/universal_credit.py", + "entity": "benunit", + "label": "Universal Credit", + "unit": "currency-GBP" + } + }, + "year": 2028 +} diff --git a/results/uk/events/determinism/private_school_vat_2026_registry_77b9087c.json b/results/uk/events/determinism/private_school_vat_2026_registry_77b9087c.json new file mode 100644 index 00000000..ca681481 --- /dev/null +++ b/results/uk/events/determinism/private_school_vat_2026_registry_77b9087c.json @@ -0,0 +1,83 @@ +{ + "baseline_world": { + "executed": "certified world as served (current law)", + "reform_dict": null + }, + "calendar_year_proxy": "PE calendar year 2026 proxies FY 2026-27.", + "certified_aggregates_gbp": { + "private_school_vat": 0.0 + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "components": [ + "autumn_budget_2024__private_school_vat_20pct" + ], + "construction": "forward_delta_on_certified_world", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "dataset_sha256_after": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "dataset_sha256_before": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "engine_version": "2.89.2", + "event": "autumn_budget_2024", + "fiscal_event": "Autumn Budget 2024", + "fy_proxy": "2026-27", + "head_channels": { + "private_school_vat": "tax" + }, + "head_definitions": [ + { + "channel": "tax", + "obr_head": "VAT", + "pe_variables": [ + "private_school_vat" + ] + } + ], + "head_effects": { + "private_school_vat": 1292278978.386702 + }, + "head_variables": [ + "private_school_vat" + ], + "literal_reform_minus_baseline": { + "private_school_vat": 1292278978.386702 + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_total_gbp": 1292278978.386702, + "null_executed_as_no_limit": [], + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "reform_world": { + "executed": "certified world with pe_reform_delta", + "reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + } + }, + "registry_sha256": "77b9087c3aeb9858f53dbb965d6e59632b5e75e5f05ff74774eec95e026b5d8b", + "schema_version": 1, + "scope": "sum of declared fiscal heads; static household microsimulation", + "sign_convention": "positive_gain_to_exchequer", + "totals": { + "baseline": { + "heads": { + "private_school_vat": 0.0 + } + }, + "reform": { + "heads": { + "private_school_vat": 1292278978.386702 + } + } + }, + "variable_metadata": { + "private_school_vat": { + "definition_period": "year", + "documentation": null, + "engine_source": "policyengine_uk/variables/contrib/labour/private_school_vat.py", + "entity": "household", + "label": "private school VAT", + "unit": "currency-GBP" + } + }, + "year": 2026 +} diff --git a/results/uk/events/determinism/private_school_vat_2026_registry_89784d34.json b/results/uk/events/determinism/private_school_vat_2026_registry_89784d34.json new file mode 100644 index 00000000..34cba1aa --- /dev/null +++ b/results/uk/events/determinism/private_school_vat_2026_registry_89784d34.json @@ -0,0 +1,83 @@ +{ + "baseline_world": { + "executed": "certified world as served (current law)", + "reform_dict": null + }, + "calendar_year_proxy": "PE calendar year 2026 proxies FY 2026-27.", + "certified_aggregates_gbp": { + "private_school_vat": 0.0 + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "components": [ + "autumn_budget_2024__private_school_vat_20pct" + ], + "construction": "forward_delta_on_certified_world", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "dataset_sha256_after": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "dataset_sha256_before": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "engine_version": "2.89.2", + "event": "autumn_budget_2024", + "fiscal_event": "Autumn Budget 2024", + "fy_proxy": "2026-27", + "head_channels": { + "private_school_vat": "tax" + }, + "head_definitions": [ + { + "channel": "tax", + "obr_head": "VAT", + "pe_variables": [ + "private_school_vat" + ] + } + ], + "head_effects": { + "private_school_vat": 1292278978.386702 + }, + "head_variables": [ + "private_school_vat" + ], + "literal_reform_minus_baseline": { + "private_school_vat": 1292278978.386702 + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_total_gbp": 1292278978.386702, + "null_executed_as_no_limit": [], + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "reform_world": { + "executed": "certified world with pe_reform_delta", + "reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + } + }, + "registry_sha256": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "schema_version": 1, + "scope": "sum of declared fiscal heads; static household microsimulation", + "sign_convention": "positive_gain_to_exchequer", + "totals": { + "baseline": { + "heads": { + "private_school_vat": 0.0 + } + }, + "reform": { + "heads": { + "private_school_vat": 1292278978.386702 + } + } + }, + "variable_metadata": { + "private_school_vat": { + "definition_period": "year", + "documentation": null, + "engine_source": "policyengine_uk/variables/contrib/labour/private_school_vat.py", + "entity": "household", + "label": "private school VAT", + "unit": "currency-GBP" + } + }, + "year": 2026 +} diff --git a/results/uk/events/diagnostics/integrated_run_20261009.json b/results/uk/events/diagnostics/integrated_run_20261009.json new file mode 100644 index 00000000..678d3c58 --- /dev/null +++ b/results/uk/events/diagnostics/integrated_run_20261009.json @@ -0,0 +1,524 @@ +[ + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/dwp/carers_allowance.py", + "sha256": "92657ce086a44f8fc7c1991167b23c9e088e53a5ae32163d4f46fb5ebda7db5a", + "source": "from policyengine_uk.model_api import *\n\n\nclass carers_allowance(Variable):\n value_type = float\n entity = Person\n label = \"Carer's Allowance\"\n definition_period = YEAR\n unit = GBP\n\n def formula(person, period, parameters):\n in_scotland = person.household(\"country\", period).decode_to_str() == \"SCOTLAND\"\n csp_replaces_ca = period.start.year >= 2025\n receives_ca = person(\"carers_allowance_reported\", period) > 0\n ca = parameters(period).gov.dwp.carers_allowance\n weekly_care_hours = person(\"care_hours\", period)\n meets_work_condition = weekly_care_hours >= ca.min_hours\n eligible = ~(in_scotland & csp_replaces_ca) & (\n meets_work_condition | receives_ca\n )\n return eligible * ca.rate * WEEKS_IN_YEAR\n" + }, + "id": "carers_allowance_earnings_test_absent", + "interpretation": "The formula uses care hours or reported receipt and no earnings test. The AB2024 earnings-limit increase cannot be represented by this formula. This is an encoding gap, not a sized explanation of the national costing.", + "observation": { + "annual_carers_allowance_gbp": [ + 4331.080078125, + 4331.080078125 + ], + "annual_earnings_gbp": [ + 0, + 100000 + ], + "care_hours_weekly": [ + 35, + 35 + ], + "earnings_limit_parameter_names": [ + "min_hours", + "rate" + ] + }, + "reproducer": "--case carers_allowance_earnings_test_absent", + "variables": [ + "carers_allowance" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/cgt/basic_rate.yaml", + "sha256": "0a1896eb3f2007ca95811765e8eabcf526af7831897a5d105d8b18c6c9fe58ed", + "source": "description: Capital gains tax rate on basic rate taxpayers. This parameter is under active development and reforms including it should not be cited.\nvalues:\n 2015-01-01:\n value: 0.1\n reference:\n - title: Finance Act 2016 s. 83\n href: https://www.legislation.gov.uk/ukpga/2016/24/section/83\n 2025-04-06:\n value: 0.18\n reference:\n - title: Finance Act 2025 s. 7\n href: https://www.legislation.gov.uk/ukpga/2025/8/section/7\nmetadata:\n unit: /1\n label: Capital Gains Tax basic rate\n reference:\n - title: Finance Act 2025(7)\n href: https://www.legislation.gov.uk/ukpga/2025/8/section/7\n\n" + }, + "id": "cgt_main_rate_commencement", + "interpretation": "The harvested AB2024 title specifies 30 October 2024, while the raw main-rate schedule starts 6 April 2025. CountryTaxBenefitSystem annualizes government policy from the 30 April snapshot. The first higher processed year, 2025, is inferred from that conversion rule and the recorded April 2025 values. This records a missing part-year 2024 commencement, not an additional delay to 2026. The parameter description also warns that it is under active development. The national timing contribution remains unsized.", + "observation": { + "2024-10-29": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2024-10-30": { + "additional": 0.2, + "basic": 0.1, + "higher": 0.2 + }, + "2025-04-06": { + "additional": 0.24, + "basic": 0.18, + "higher": 0.24 + } + }, + "reproducer": "--case cgt_main_rate_commencement", + "variables": [ + "capital_gains_tax" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml", + "sha256": "0467640e77930ae05b3f923d8ed85eb37f634200e225a49766ec971785c48fb6", + "source": "description: Stamp Duty Land Tax progressive rates for residential property transfers that are not replacements of an individual's primary residence.\nbrackets:\n - rate:\n 2016-09-15: 0.03\n threshold:\n 2016-09-15: 0\n - rate:\n 2016-09-15: 0.05\n 2020-07-08: null\n 2021-03-31: 0.05\n threshold:\n 2016-09-15: 125_000\n 2020-07-08: null\n 2021-03-31: 125_000\n - rate:\n 2016-09-15: 0.08\n threshold:\n 2016-09-15: 250_000\n 2020-07-08: 500_000\n 2021-03-31: 250_000\n - rate:\n 2016-09-15: 0.13\n threshold:\n 2016-09-15: 925_000\n - rate:\n 2016-09-15: 0.15\n threshold:\n 2016-09-15: 1_500_000\nmetadata:\n threshold_unit: currency-GBP\n rate_unit: /1\n label: Stamp Duty on secondary residences\n reference:\n - title: Finance Act 2003 schedule 4ZA(1)(2)\n href: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4ZA\n - title: Stamp Duty Land Tax (Temporary Relief) Act 2020\n href: https://www.legislation.gov.uk/ukpga/2020/15/section/1/enacted\n" + }, + "id": "sdlt_additional_home_hike_absent", + "interpretation": "The source title raises HRAD from 3% to 5% on 31 October 2024. The pinned additional-home scale still has rates 3/5/8/13/15% at these dates. A forward +2pp construction models this missing announced change; it is not a reversal already present in certified law.", + "observation": { + "2024-10-30": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2024-10-31": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2025-04-06": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ], + "2026-06-01": [ + 0.03, + 0.05, + 0.08, + 0.13, + 0.15 + ] + }, + "reproducer": "--case sdlt_additional_home_hike_absent", + "variables": [ + "sdlt_on_residential_property_transactions", + "stamp_duty_land_tax" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/contrib/labour/private_school_vat.yaml", + "sha256": "d108161e9d328757f935e0149c27fb06ead467d2e16f359a4b79ff65b8c26633", + "source": "description: VAT rate applied to private schools.\nvalues:\n 2000-01-01: 0\nmetadata:\n unit: /1\n label: Private school VAT rate" + }, + "id": "private_school_vat_current_law_lever_zero", + "interpretation": "The harvested AB2024 title applies 20% VAT to private-school education and boarding from January 2025. The pinned private-school VAT lever remains zero. The replay therefore executes a forward 20% construction; its imputed fees, attendance and omitted input-VAT recovery remain separate unsized scope limitations.", + "observation": { + "2025-01-01": 0, + "2025-06-01": 0, + "2026-06-01": 0 + }, + "reproducer": "--case private_school_vat_current_law_lever_zero", + "variables": [ + "private_school_vat" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_statement_2023", + "spring_budget_2024", + "spring_budget_2023" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/income_tax/rates/dividends.yaml", + "sha256": "d3bcbc7fec39442b8313401c9c84f9fe7d704abf070e9a91a4d01478b54f8244", + "source": "description: Dividend income tax scale. Dividends are taxed using this scale as if they were on top of non-dividend income.\nbrackets:\n - rate:\n metadata:\n label: Dividends basic rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.075\n 2022-04-01:\n value: 0.0875\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n 2026-04-06:\n value: 0.1075\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n threshold:\n values:\n 2015-04-01: 0\n metadata:\n label: Dividends basic rate threshold\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - rate:\n metadata:\n label: Dividends higher rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.325\n 2022-04-01:\n value: 0.3375\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n 2026-04-06:\n value: 0.3575\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n threshold:\n metadata:\n label: Dividends higher rate threshold\n values:\n 2015-04-01: 37_500\n 2026-04-06:\n value: 37_700\n metadata:\n reference:\n - title: Income Tax rates and allowances for current and previous tax years\n href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past\n - rate:\n metadata:\n label: Dividends additional rate\n unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n values:\n 2015-04-01: 0.381\n 2022-04-01:\n value: 0.3935\n metadata:\n reference:\n - title: Autumn Budget and Spending Review 2022\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1043689/Budget_AB2021_Web_Accessible.pdf\n threshold:\n values:\n 2015-04-01: 150_000\n 2026-04-06:\n value: 125_140\n metadata:\n reference:\n - title: Income Tax rates and allowances for current and previous tax years\n href: https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past\n metadata:\n period: year\n label: Dividends additional rate threshold\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - rate:\n description: An extra dividend tax bracket.\n metadata:\n label: Extra dividend tax bracket rate\n unit: /1\n values:\n 2015-04-01: 0.381\n 2022-06-05: 0.3935\n threshold:\n description: The lower threshold for the extra dividend bracket rate.\n metadata:\n label: Extra dividend tax bracket threshold\n period: year\n unit: currency-GBP\n values:\n 2015-06-05: 10_000_000\nmetadata:\n threshold_period: year\n type: marginal_rate\n threshold_unit: currency-GBP\n rate_unit: /1\n reference:\n - title: Finance Act 2022 s. 4\n href: https://www.legislation.gov.uk/ukpga/2022/3/section/4/enacted\n - title: Autumn Budget and Spending Review\n href: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1029973/Budget_AB2021_Print.pdf#page=138\n" + }, + "existing_issue": "https://github.com/PolicyEngine/policyengine-uk/issues/1822", + "id": "dividend_band_threshold_lag", + "interpretation": "The existing mode-2 registry records the dividend thresholds lagging the main bands until April 2026. Their effect on a specific NICs costing's Income Tax interaction is unsized, so the national gap remains open.", + "observation": { + "2024-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2025-06-01": { + "dividend_additional_threshold": 150000, + "dividend_higher_threshold": 37500, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + }, + "2026-06-01": { + "dividend_additional_threshold": 125140, + "dividend_higher_threshold": 37700, + "uk_additional_threshold": 125140, + "uk_higher_threshold": 37700 + } + }, + "reproducer": "--case dividend_band_threshold_lag", + "variables": [ + "dividend_income_tax", + "income_tax" + ] + }, + { + "assessment": "data/uk/ab2025_measures.json: personal_tax_thresholds_freeze_to_2031.baseline_integrity_note", + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_statement_2023", + "spring_budget_2024" + ], + "evidence": { + "engine_file": "parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml", + "sha256": "22412335d15673fd57fe56d9a9989675c02cc3ed64fce33ca3b57f6906d90dd5", + "source": "description: The Lower Profits Limit is the threshold at which self-employed earners pay the main Class 4 National Insurance rate.\nvalues:\n 2015-04-06: 8_060\n 2017-04-06: 8_164\n 2018-04-06: 8_424\n 2019-04-06: 8_632\n 2020-04-06: 9_500\n 2021-04-06: 9_568\n 2022-04-06:\n value: 11_908\n metadata:\n reference:\n - title: National Insurance Contributions (Increase of Thresholds) Act 2022\n href: https://www.legislation.gov.uk/ukpga/2022/16/section/2/enacted\n 2024-01-01:\n value: 12_570\n metadata:\n reference:\n - title: National Insurance Contributions (Increase of Thresholds) Act 2022\n href: https://www.legislation.gov.uk/ukpga/2022/16/section/2/enacted\n 2026-04-06:\n value: 12_570\n metadata:\n reference:\n - title: \"GOV.UK | Rates and allowances: National Insurance contributions\"\n href: https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions\nmetadata:\n label: NI lower profits limit\n unit: currency-GBP\n period: year\n uprating: gov.economic_assumptions.indices.obr.consumer_price_index\n reference:\n - https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/882271/Table-a4.pdf\n - https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions\n" + }, + "id": "class4_threshold_indexation_from_2027", + "interpretation": "The existing AB2025 baseline integrity assessment states the prior-law Class 4 freeze runs to April 2028 while the pin resumes uprating in April 2027. This changes the marginal tax base in 2027; no fraction of a replay gap is attributed without a paired run.", + "observation": { + "2026-06-01": { + "lower_profits_limit": 12570, + "upper_profits_limit": 50270 + }, + "2027-06-01": { + "lower_profits_limit": 12821.380164235901, + "upper_profits_limit": 51275.32067272385 + }, + "2028-06-01": { + "lower_profits_limit": 13077.795560896562, + "upper_profits_limit": 52300.77826939301 + } + }, + "reproducer": "--case class4_threshold_indexation_from_2027", + "variables": [ + "ni_class_4" + ] + }, + { + "class": "investigation", + "engine_version": "2.89.2", + "events": [ + "spring_statement_2025" + ], + "evidence": { + "engine_file": "scenarios/uc_reform.py", + "sha256": "5f139b8af2579099d1842c86ad5c4de8fc1984d6adb77ed9ce25dbfebd4e9eec", + "source": "from policyengine_uk.model_api import Scenario\nfrom policyengine_uk import Microsimulation\nfrom policyengine_uk.variables.gov.dwp.universal_credit.standard_allowance.uc_standard_allowance_claimant_type import (\n UCClaimantType,\n)\nimport numpy as np\n\n\nBASELINE_UC_REBALANCING_YEAR = 2025\n\n\ndef _benefit_uprating_ratio(sim: Microsimulation, year: int) -> float:\n parameters = sim.tax_benefit_system.parameters\n current_index = float(parameters(str(year)).gov.benefit_uprating_cpi)\n baseline_index = float(\n parameters(str(BASELINE_UC_REBALANCING_YEAR)).gov.benefit_uprating_cpi\n )\n return current_index / baseline_index\n\n\ndef _rebalanced_standard_allowance_monthly(\n sim: Microsimulation, year: int, claimant_type: str\n) -> float:\n current = sim.tax_benefit_system.parameters(str(year))\n return float(\n current.gov.dwp.universal_credit.standard_allowance.amount[claimant_type]\n )\n\n\ndef _protected_existing_health_element_monthly(\n sim: Microsimulation, year: int\n) -> float:\n baseline = sim.tax_benefit_system.parameters(str(BASELINE_UC_REBALANCING_YEAR))\n protected_combined_award = _benefit_uprating_ratio(sim, year) * (\n float(baseline.gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD)\n + float(baseline.gov.dwp.universal_credit.elements.disabled.amount)\n )\n return protected_combined_award - _rebalanced_standard_allowance_monthly(\n sim, year, \"SINGLE_OLD\"\n )\n\n\ndef _protected_single_young_health_element_monthly(\n sim: Microsimulation, year: int\n) -> float:\n baseline = sim.tax_benefit_system.parameters(str(BASELINE_UC_REBALANCING_YEAR))\n protected_combined_award = _benefit_uprating_ratio(sim, year) * (\n float(baseline.gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG)\n + float(baseline.gov.dwp.universal_credit.elements.disabled.amount)\n )\n return protected_combined_award - _rebalanced_standard_allowance_monthly(\n sim, year, \"SINGLE_YOUNG\"\n )\n\n\ndef add_universal_credit_reform(sim: Microsimulation):\n rebalancing = sim.tax_benefit_system.parameters.gov.dwp.universal_credit.rebalancing\n\n generator = np.random.default_rng(43)\n\n uc_seed = generator.random(len(sim.calculate(\"benunit_id\")))\n post_2025_claimant_share = {\n 2025: 0,\n 2026: 0.11,\n 2027: 0.13,\n 2028: 0.16,\n 2029: 0.22,\n } # WPI Economics for Trussell Trust based on admin PIP data, 2025\n new_claimant_health_element = rebalancing.new_claimant_health_element\n for year in range(2026, 2030):\n if not rebalancing.active(year):\n continue\n is_post_2025_claimant = uc_seed < post_2025_claimant_share[year]\n current_health_element = sim.calculate(\"uc_LCWRA_element\", year)\n claimant_type = sim.calculate(\"uc_standard_allowance_claimant_type\", year)\n has_health_element = current_health_element > 0\n protected_health_element = np.full(\n current_health_element.shape,\n _protected_existing_health_element_monthly(sim, year) * 12,\n dtype=current_health_element.dtype,\n )\n protected_health_element[claimant_type == UCClaimantType.SINGLE_YOUNG.name] = (\n _protected_single_young_health_element_monthly(sim, year) * 12\n )\n current_health_element[has_health_element & ~is_post_2025_claimant] = (\n protected_health_element[has_health_element & ~is_post_2025_claimant]\n )\n # Set post-April 2026 claimants to \u00a3217.26/month.\n # https://bills.parliament.uk/publications/62123/documents/6889#page=16\n current_health_element[has_health_element & is_post_2025_claimant] = (\n new_claimant_health_element(year) * 12\n ) # Monthly amount * 12\n sim.set_input(\"uc_LCWRA_element\", year, current_health_element)\n\n # Standard allowance uplift is handled in the formula itself so user\n # reforms to the base amount are applied before the uplift.\n\n\nuniversal_credit_july_2025_reform = Scenario(\n simulation_modifier=add_universal_credit_reform,\n)\n" + }, + "id": "uc_lcwra_protection_stops_at_2030", + "interpretation": "The default Simulation constructor executes a deterministic UC modifier. It protects seeded existing claimants for 2026\u20132029, so inspecting uc_LCWRA_element alone would incorrectly claim all claimants are halved. The modifier loops over range(2026,2030), leaving CY2030 outside that protection override. The synthetic observation isolates the cutoff; continued-protection policy scope requires review before calling it an encoding defect.", + "observation": { + "annual_synthetic_lcwra_element": { + "2029": [ + 5447.29150390625 + ], + "2030": [ + 2830.311279296875 + ] + }, + "formula_source": " def formula(benunit, period, parameters):\n p = parameters(period).gov.dwp.universal_credit.elements.disabled\n limited_capability = benunit.members(\"uc_limited_capability_for_WRA\", period)\n person_amounts = limited_capability * p.amount\n return benunit.sum(person_amounts) * MONTHS_IN_YEAR\n", + "monthly_disabled_element": { + "2025-06-01": 423.27, + "2026-06-01": 217.26, + "2030-06-01": 235.85927653841142 + } + }, + "reproducer": "--case uc_lcwra_protection_stops_at_2030", + "variables": [ + "uc_LCWRA_element" + ] + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py", + "sha256": "1327631826a869fbaa5f236ad7089e7dea6254c0d9502e2a10d344e308478008", + "source": "from policyengine_uk.model_api import *\n\n\nclass ni_class_1_employer(Variable):\n value_type = float\n entity = Person\n label = \"NI Class 1 employer-side contributions\"\n definition_period = YEAR\n unit = GBP\n defined_for = \"ni_liable\"\n reference = \"https://www.legislation.gov.uk/ukpga/1992/4/section/9\"\n\n def formula(person, period, parameters):\n class_1 = parameters(period).gov.hmrc.national_insurance.class_1\n earnings = person(\"ni_class_1_income\", period)\n if not parameters(\n period\n ).gov.contrib.policyengine.employer_ni.exempt_employer_pension_contributions:\n added_pension_contributions = person(\n \"employer_pension_contributions\", period\n )\n taxed_earnings = earnings + added_pension_contributions\n else:\n taxed_earnings = earnings\n secondary_threshold = class_1.thresholds.secondary_threshold * WEEKS_IN_YEAR\n main_earnings = max_(\n taxed_earnings - secondary_threshold,\n 0,\n )\n return class_1.rates.employer * main_earnings\n" + }, + "id": "employer_nics_state_pension_age_exemption", + "interpretation": "The employer formula uses the same ni_liable age mask as employee contributions. For otherwise identical \u00a350,000 earnings, employer NICs falls to zero at age 70. HMRC states employer contributions continue after State Pension age. This is an employer-liability encoding concern; its national contribution to the NICs replay difference remains unsized.", + "national_effect": "unsized", + "observation": { + "ni_class_1_employee": [ + 2994.4033203125, + 0.0 + ], + "ni_class_1_employer": [ + 6751.2001953125, + 0.0 + ], + "ni_liable": [ + true, + false + ] + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "Employers continue paying National Insurance after employees reach State Pension age.", + "url": "https://www.gov.uk/employee-reaches-state-pension-age" + }, + "reproducer": "--case employer_nics_state_pension_age_exemption", + "situation": { + "benunits": { + "pension_age": { + "members": [ + "pension_age" + ] + }, + "working_age": { + "members": [ + "working_age" + ] + } + }, + "households": { + "pension_age": { + "members": [ + "pension_age" + ], + "region": { + "2026": "LONDON" + } + }, + "working_age": { + "members": [ + "working_age" + ], + "region": { + "2026": "LONDON" + } + } + }, + "people": { + "pension_age": { + "age": { + "2026": 70 + }, + "employment_income": { + "2026": 50000 + }, + "ni_class_1_income": { + "2026": 50000 + } + }, + "working_age": { + "age": { + "2026": 45 + }, + "employment_income": { + "2026": 50000 + }, + "ni_class_1_income": { + "2026": 50000 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "variables/gov/hmrc/national_insurance/class_1/ni_liable.py", + "sha256": "5c4c8b028f9865b445c7272003458536560518408f2d861eacf54eb3c5d32cec", + "source": "from policyengine_uk.model_api import *\n\n\nclass ni_liable(Variable):\n label = \"NI liable\"\n documentation = \"Whether this person is liable for NI contributions by their age.\"\n entity = Person\n definition_period = YEAR\n value_type = bool\n\n def formula(person, period, parameters):\n return person(\"over_16\", period) & ~person(\"is_SP_age\", period)\n" + } + ], + "variables": [ + "ni_liable", + "ni_class_1_employer", + "ni_class_1_employee" + ], + "year": 2026 + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "spring_budget_2023", + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py", + "sha256": "086e8e8b7da2d5c8693e9f6ce5cb67d6535fbac9b9c619adbe3bab872bad78c2", + "source": "from policyengine_uk.model_api import *\n\n\nclass pension_annual_allowance(Variable):\n value_type = float\n entity = Person\n label = \"Annual Allowance for pension contributions\"\n definition_period = YEAR\n unit = GBP\n\n def formula(person, period, parameters):\n allowance = parameters(period).gov.hmrc.income_tax.allowances.annual_allowance\n ANI = person(\"adjusted_net_income\", period)\n reduction = max_(0, ANI - allowance.taper) * allowance.reduction_rate\n return max_(allowance.minimum, allowance.default - reduction)\n" + }, + "id": "pension_taper_omits_employer_contributions", + "interpretation": "The pension taper uses adjusted_net_income, which excludes employer pension contributions, and omits the separate threshold-income gate. With \u00a3240,000 salary and \u00a350,000 employer contributions it returns the full \u00a360,000 allowance. HMRC's adjusted-income rule gives \u00a3290,000 and a \u00a345,000 allowance for this controlled case. The national contribution to pension or Income Tax costing differences remains unsized.", + "national_effect": "unsized", + "observation": { + "adjusted_net_income": [ + 240000.0 + ], + "pension_annual_allowance": [ + 60000.0 + ] + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "Threshold income must exceed \u00a3200,000, and adjusted income adds employer pension contributions; the taper starts above \u00a3260,000.", + "url": "https://www.gov.uk/guidance/pension-schemes-work-out-your-tapered-annual-allowance" + }, + "reproducer": "--case pension_taper_omits_employer_contributions", + "situation": { + "benunits": { + "worker": { + "members": [ + "worker" + ] + } + }, + "households": { + "worker": { + "members": [ + "worker" + ], + "region": { + "2024": "LONDON" + } + } + }, + "people": { + "worker": { + "age": { + "2024": 45 + }, + "employer_pension_contributions": { + "2024": 50000 + }, + "employment_income": { + "2024": 240000 + }, + "personal_pension_contributions": { + "2024": 0 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "variables/gov/hmrc/income_tax/adjusted_net_income.py", + "sha256": "e981d92c0340fc34e3cba57b781d6fa9afe3fd5fa199989955bd85b79661eeba", + "source": "from policyengine_uk.model_api import *\n\n\nclass adjusted_net_income(Variable):\n value_type = float\n entity = Person\n label = \"Taxable income after tax reliefs and before allowances\"\n definition_period = YEAR\n reference = dict(\n title=\"Income Tax Act 2007, s. 23\",\n href=\"https://www.legislation.gov.uk/ukpga/2007/3/section/23\",\n )\n unit = GBP\n\n def formula(person, period, parameters):\n adjusted_net_income_components = parameters(\n period\n ).gov.hmrc.income_tax.adjusted_net_income_components\n\n # Find adjusted net income\n ani = add(person, period, adjusted_net_income_components)\n\n # For basic income contributions, add basic income\n # Modifying param list directly is mutative, hence two-step process\n if parameters(\n period\n ).gov.contrib.ubi_center.basic_income.interactions.include_in_taxable_income:\n ani += person(\"basic_income\", period)\n\n return max_(0, ani)\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/adjusted_net_income_components.yaml", + "sha256": "27ada6022094b53bc6d47396cabe05d84e7ae2f921d99efa08fcd052d665674b", + "source": "description: Components of adjusted net income.\nvalues:\n 0000-01-01:\n - taxable_employment_income\n - taxable_pension_income\n - taxable_social_security_income\n - taxable_self_employment_income\n - taxable_property_income\n - taxable_savings_interest_income\n - taxable_dividend_income\n - taxable_miscellaneous_income\n \nmetadata:\n unit: list\n label: Adjusted net income components\n period: year\n reference:\n - title: \"Income Tax Act 2007, s. 58 (1)\"\n href: https://www.legislation.gov.uk/ukpga/2007/3/section/58\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/allowances/annual_allowance/taper.yaml", + "sha256": "e163e82307af00d74759b595f594030e2069e383424729f75e9385ad66297a0e", + "source": "description: Adjusted net income limit for tapering of the annual allowance.\nvalues:\n 2015-04-01: 240_000\n 2023-04-06: 260_000\nmetadata:\n unit: currency-GBP\n label: Annual allowance taper threshold\n reference:\n - title: Finance Act 2004 s. 228ZA\n href: https://www.legislation.gov.uk/ukpga/2004/12/section/228ZA\n - title: Tax on your private pension contributions\n href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance\n" + }, + { + "engine_file": "parameters/gov/hmrc/income_tax/allowances/annual_allowance/default.yaml", + "sha256": "4c0b1bd675d5b645103fe6677ee3cb9ed932fcde6970eb3de212f50c5684ba5c", + "source": "description: Annual allowance for relief on pension contributions.\nvalues:\n 2015-04-01: 40_000\n 2023-04-06: 60_000\nmetadata:\n unit: currency-GBP\n label: Annual allowance for pension contributions\n reference:\n - title: Finance Act 2004 s. 228\n href: https://www.legislation.gov.uk/ukpga/2004/12/section/228\n - title: Tax on your private pension contributions\n href: https://www.gov.uk/tax-on-your-private-pension/annual-allowance\n" + } + ], + "variables": [ + "adjusted_net_income", + "pension_annual_allowance" + ], + "year": 2024 + }, + { + "class": "pe_gap", + "engine_version": "2.89.2", + "events": [ + "spring_budget_2023", + "autumn_budget_2024" + ], + "evidence": { + "engine_file": "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "sha256": "eb27b9fc08eb6a6db2d12ea6b7b3e41e620687caa723bb5f9cb0f93661cfdae3", + "source": "from policyengine_uk.model_api import *\n\n\nclass personal_pension_contributions_tax(Variable):\n value_type = float\n entity = Person\n label = \"Reduction in taxable income from pension contributions to pensions other than the State Pension\"\n definition_period = YEAR\n reference = [\n dict(\n title=\"Finance Act 2004 s. 227\",\n href=\"https://www.legislation.gov.uk/ukpga/2004/12/section/227\",\n ),\n dict(\n title=\"Finance Act 2004 s. 233\",\n href=\"https://www.legislation.gov.uk/ukpga/2004/12/section/233\",\n ),\n ]\n unit = GBP\n\n def formula(person, period, parameters):\n p = parameters(period).gov.hmrc.income_tax.rates.uk\n taxed_income = person(\"taxed_income\", period)\n\n personal_pension_contributions = person(\n \"pension_contributions_for_annual_allowance\", period\n )\n pension_annual_allowance = person(\"pension_annual_allowance\", period)\n taxable_contributions = (\n personal_pension_contributions - pension_annual_allowance\n )\n\n tax_rate = p.marginal_rates(taxed_income)\n return max_(0, taxable_contributions * tax_rate)\n" + }, + "id": "annual_allowance_charge_single_marginal_rate", + "interpretation": "The annual-allowance charge applies one marginal rate at taxed_income to the entire excess. Controlled intermediate inputs of \u00a330,000 taxed income and \u00a320,000 excess produce \u00a34,000. HMRC's band-crossing rule gives \u00a36,460 (\u00a37,700 at 20% and \u00a312,300 at 40%). Intermediate overrides isolate this formula rather than claim a complete household contribution history. The national contribution remains unsized.", + "national_effect": "unsized", + "observation": { + "personal_pension_contributions_tax": [ + 4000.0 + ] + }, + "primary_source": { + "checked_date": "2026-10-09", + "rule": "The annual-allowance charge uses the rates that apply if the excess is added to taxable income, including bands crossed by that excess.", + "url": "https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056110" + }, + "reproducer": "--case annual_allowance_charge_single_marginal_rate", + "situation": { + "benunits": { + "worker": { + "members": [ + "worker" + ] + } + }, + "households": { + "worker": { + "members": [ + "worker" + ], + "region": { + "2024": "LONDON" + } + } + }, + "people": { + "worker": { + "age": { + "2024": 45 + }, + "pension_annual_allowance": { + "2024": 60000 + }, + "pension_contributions_for_annual_allowance": { + "2024": 80000 + }, + "taxed_income": { + "2024": 30000 + } + } + } + }, + "supporting_evidence": [ + { + "engine_file": "parameters/gov/hmrc/income_tax/rates/uk.yaml", + "sha256": "c32409413c8739fbee4c12a7038cc523a84728ebee70b35551159705d1c51130", + "source": "brackets:\n- rate:\n description: The basic rate is the first of three tax brackets on all income,\n after allowances are deducted\n metadata:\n label: Basic rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (a)\n unit: /1\n values:\n 2015-04-01: 0.2\n threshold:\n description: The starting threshold for the basic rate, after allowances.\n metadata:\n reference:\n - title: Income Tax Act 2007, s. 6 (1)(b)\n href: https://www.legislation.gov.uk/ukpga/2007/3/section/6\n values:\n 2015-04-05: 0\n- rate:\n description: The higher rate is the middle tax bracket on earned income.\n metadata:\n label: Higher rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (b)\n unit: /1\n values:\n 2015-04-05: 0.4\n threshold:\n description: The lower threshold for the higher rate of income tax (and therefore\n the upper threshold of the basic rate)\n metadata:\n label: Higher rate threshold\n period: year\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2021/26/section/5\n title: Finance Act 2021 s. 5 (1)\n unit: currency-GBP\n uprating: gov.benefit_uprating_cpi\n values:\n 2015-04-05: 32000\n 2017-04-01: 33500\n 2018-04-01: 34500\n 2019-04-01: 37500\n 2020-04-01: 37500\n 2021-04-01: 37700\n 2027-04-01: 37700\n 2030-04-01:\n value: 37700\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n- rate:\n description: The additional rate is the highest tax bracket, with no upper bound\n metadata:\n label: Additional rate\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2 (c)\n tests:\n - decreases_net_income: true\n period: 2022\n unit: /1\n values:\n 2015-04-05: 0.45\n threshold:\n description: The lower threshold for the additional rate\n metadata:\n label: Additional rate threshold\n period: year\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2\n unit: currency-GBP\n values:\n 2015-04-05: 150_000\n 2023-01-01:\n value: 125_140\n reference:\n - title: Finance Act 2023 s. 6 (4)\n href: https://www.legislation.gov.uk/ukpga/2023/1/section/6/enacted\n 2030-04-01:\n value: 125_140\n metadata:\n reference:\n - title: OBR Economic and Fiscal Outlook November 2025\n href: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/\n- rate:\n description: An extra tax bracket.\n metadata:\n label: Extra tax bracket rate\n unit: /1\n values:\n 2015-04-05: 0.45\n threshold:\n description: The lower threshold for the extra bracket rate.\n metadata:\n label: Extra tax bracket threshold\n period: year\n unit: currency-GBP\n values:\n 2015-04-05: 10_000_000\ndescription: Income Tax scale.\nmetadata:\n label: Income Tax main rates\n rate_unit: /1\n reference:\n - href: https://www.legislation.gov.uk/ukpga/2022/3/section/2/enacted\n title: Finance Act 2022 s. 2\n threshold_period: year\n threshold_unit: currency-GBP\n type: marginal_rate\n" + } + ], + "variables": [ + "personal_pension_contributions_tax" + ], + "year": 2024 + } +] diff --git a/results/uk/events/spring_budget_2023/COMPARISON.csv b/results/uk/events/spring_budget_2023/COMPARISON.csv new file mode 100644 index 00000000..a8902c2b --- /dev/null +++ b/results/uk/events/spring_budget_2023/COMPARISON.csv @@ -0,0 +1,1021 @@ +event_slug,source_row_id,measure_key,title,classification,gap_kind,measure_type,fy,year,tax_head,source_table,source_column,obr_value_gbp,obr_value_gbp_decimal,pe_value_gbp,gap_gbp,pe_to_obr_ratio,ratio_bin,status,reason,construction_note,missing_legs,head_variables,artifact,artifact_sha256,axes,decomposition_status,valued_components,unsized_axes,residual_gbp,residual_label,explained_share,explained_share_withheld,diagnosis +spring_budget_2023,obr_pmd_nov2025:21413:552684841e48b932,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21414:d5458a2b5c36195c,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21415:b4856d2def1010ab,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,37089189.159169696,37089189.159169696,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21416:7187e83ff58492d4,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,58165672.941567704,58165672.941567704,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21417:83cacb5bcb6345af,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,79117197.33395149,79117197.33395149,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21418:910cef4dfd70bade,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,100655364.40932202,100655364.40932202,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10296:f3c40101e3b7c46d,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2022-23,2022,Aggregates levy,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10297:e32c8b34d64cbe12,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2023-24,2023,Aggregates levy,Tax Measures (Policy measures database),2023-24,-42135942.50329468,-42135942.50329468,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10298:4bedbfeac790927c,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2024-25,2024,Aggregates levy,Tax Measures (Policy measures database),2024-25,-43402066.01178125,-43402066.01178125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10299:407ce2c9aec44faa,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2025-26,2025,Aggregates levy,Tax Measures (Policy measures database),2025-26,-44815752.856015325,-44815752.856015325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10300:a094e559dc5d4463,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2026-27,2026,Aggregates levy,Tax Measures (Policy measures database),2026-27,-46412235.03204297,-46412235.03204297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10301:6880753afd9fe66e,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2027-28,2027,Aggregates levy,Tax Measures (Policy measures database),2027-28,-48650078.28611368,-48650078.28611368,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10284:4c358d1c4e3ec8e3,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2022-23,2022,Alcohol duty,Tax Measures (Policy measures database),2022-23,-157303581.7914253,-157303581.7914253,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10285:047fc5156402476c,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2023-24,2023,Alcohol duty,Tax Measures (Policy measures database),2023-24,-404899605.42312634,-404899605.42312634,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10286:cfaef0052741375c,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-74874319.30176316,-74874319.30176316,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10287:03fb3272eaa11255,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-77994057.38227245,-77994057.38227245,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10288:18c4cd97dc534335,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-81557100.13880897,-81557100.13880897,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10289:5c74f8eeb81fd872,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-85893281.75127652,-85893281.75127652,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10392:485ef96d8c3be8ca,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10393:176250ff7e9e6881,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10394:e1511c7656d6b59e,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10395:be383ec235fa0d4d,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,12085659.036770573,12085659.036770573,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10396:ee00c812b4021f47,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,11727425.364567976,11727425.364567976,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10397:d5ff54707f11789d,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,10680771.69096023,10680771.69096023,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21095:5097cf92c43fad4d,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21096:de2403de0cf6519d,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21097:86813e97a8a1ac69,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21098:6864268e284ef3b2,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21099:b5c1c843f0b8d7a9,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21100:bb8ba61a6f271629,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21437:ac5e18334b3a3d3b,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,-7803.779907275084,-7803.779907275084,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21443:290eae86c8ed2b51,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21438:e950e8e1509bb9c8,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,97424017.95881623,97424017.95881623,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21444:d5f3a17ca4fd965e,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,134871217.81912822,134871217.81912822,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21439:fc075a7d2dadfaa1,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,207354956.94186437,207354956.94186437,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21445:0597a799a3981425,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,119826297.911837,119826297.911837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21440:eefff88c507dcd6d,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,290396988.4227523,290396988.4227523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21446:5262501b6e911b2e,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,87737057.75537355,87737057.75537355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21441:4556ef8fc5a21bc2,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,326347619.145032,326347619.145032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21447:cc5243b6617a18a1,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,84074633.26055372,84074633.26055372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21442:86f05274f037c1cc,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,328845056.4550725,328845056.4550725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21448:00cd4783e8602984,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,75999999.99999999,75999999.99999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21203:0469436f229fd176,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21204:eee71fd9530fc7ff,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21205:250701d0d9b3ef9a,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21206:535b613e44be0205,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21207:e7ff8f7df108e588,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21208:f84e54b08a72324d,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10254:c68664c690a36210,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2022-23,2022,Bank surcharge,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10248:552722e36f754bfe,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,-1201000000.0,-1201000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10255:6e12dad117af1041,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2023-24,2023,Bank surcharge,Tax Measures (Policy measures database),2023-24,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10249:e9526907ceabd57f,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-7937000000.0,-7937000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10256:6a224eab8f782107,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2024-25,2024,Bank surcharge,Tax Measures (Policy measures database),2024-25,-18000000.0,-18000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10250:76d9566c69d24c19,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-10642000000.0,-10642000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10257:74cadccebcbb8104,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2025-26,2025,Bank surcharge,Tax Measures (Policy measures database),2025-26,-16000000.0,-16000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10251:57207e2ffe4cf6a9,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-8662000000.0,-8662000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10258:bb157de7d03aca01,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2026-27,2026,Bank surcharge,Tax Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10252:9663770b0eddc3bf,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-1548000000.0,-1548000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10259:bef51961066aeb3c,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2027-28,2027,Bank surcharge,Tax Measures (Policy measures database),2027-28,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10253:ed57663bd48aaad4,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2221000000.0,2221000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10368:aec44360be5b889d,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10380:9c9cb56fd1920371,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10386:f59620e0914d5555,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21317:ce02f167b494e6a9,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21311:4ab9f7d4b7f738f7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10374:d98d9ca7a39f8848,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10369:1b72aea469ae0a29,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10381:0929f75900ff4c4c,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10387:5f0e6dd552445bd6,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,80291.27749735539,80291.27749735539,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21318:53cee961164d0590,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-7340.44543935374,-7340.44543935374,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21312:e654ff7be7f807b7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-12974.880482244535,-12974.880482244535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10375:af73c2af53556f25,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-387008.7543126816,-387008.7543126816,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10370:053c89b9b92d9a47,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10382:c8719f1a161b7f1a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10388:ba36cd37cda6663c,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,534122.3247273625,534122.3247273625,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21319:a7250a4780696b07,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4079.9879556976516,-4079.9879556976516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21313:7ecab8a1890730f1,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,14744.880205307107,14744.880205307107,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10376:7adfd35946afffa0,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-368688.5920566667,-368688.5920566667,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10371:2253193e5572f5d6,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10383:d8905cd0d9f825fb,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10389:45d2e38cffe43178,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,430848.68242864363,430848.68242864363,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21320:468ac33b74485b29,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-6658.688758979372,-6658.688758979372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21314:414b2d72a3625f41,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,4120.886713221764,4120.886713221764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10377:a8e9f0a2ef210c27,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-462020.91919813625,-462020.91919813625,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10372:bc589683e02a1c03,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10384:2a88bbd630159c56,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,875742.1647534834,875742.1647534834,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10390:1c701541d3f8687a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,452534.3876799502,452534.3876799502,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21321:70292b4e3537a962,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-8524.529561669586,-8524.529561669586,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21315:bf45b00d785e92e7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,768.0962058626596,768.0962058626596,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10378:ca8964cc0a1d87ea,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-559578.8964051675,-559578.8964051675,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10373:28400fb4a0b5716a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,188391.18307603092,188391.18307603092,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10385:5130de33c2456bfc,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2666414.0846993616,2666414.0846993616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10391:f53d258ac1725976,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,477559.5668933117,477559.5668933117,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21322:cd8076898b4cad37,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-9949.46290742267,-9949.46290742267,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21316:7a754033620bba08,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1386.1749615778906,-1386.1749615778906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10379:8ff1eb2f082f0c7f,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-636233.1452680713,-636233.1452680713,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10488:65a9f1ddf56573ba,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2022-23,2022,Customs duty,Tax Measures (Policy measures database),2022-23,-2122330.0265221363,-2122330.0265221363,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10489:aac59383f15f54b0,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-10506533.089086775,-10506533.089086775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10490:5b48645cb5f369f9,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-6206299.261778027,-6206299.261778027,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10491:812a794918353c49,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-6081744.919786862,-6081744.919786862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10492:e2774fcf7174a8f9,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-6036391.979199888,-6036391.979199888,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10493:ed484ee144a39b0a,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-6077099.222606509,-6077099.222606509,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21185:215f1c819063a24e,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21186:5ce259c5d199584c,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-501900000.0,-501900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21187:631549dcc9af595a,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21188:6e56b9c0e33a3aee,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21189:ac960029ca7ecce3,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21190:fdfd94f6a8205189,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10416:cda40a342123aea8,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,63561.34803962768,63561.34803962768,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10434:e1cf7e404b2036cd,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,1360.156137997128,1360.156137997128,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10410:8666d8350a306f7f,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Inheritance tax,Tax Measures (Policy measures database),2022-23,72.79295983284582,72.79295983284582,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21341:ec01095193ea6ad3,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,41.9951752112804,41.9951752112804,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21335:44a4e16be5aa64f6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,137.80281080931917,137.80281080931917,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10422:2a7548ea38d214a6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,978.0033524069178,978.0033524069178,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10428:67e82d9a5fe0b7c6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,4477.5952575969595,4477.5952575969595,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10417:487840acae9f4252,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,487945.29324542463,487945.29324542463,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10435:77a6457168db19a1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,209880.35227142565,209880.35227142565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10411:4e397c9eade5c0b2,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,1328.1887009984478,1328.1887009984478,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21342:55af9b0b64e06631,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,1940.2315400437574,1940.2315400437574,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21336:19cad8756b1e41f5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,13579.025060255646,13579.025060255646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10423:aa79b8523bbb74a5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,16780.517892835553,16780.517892835553,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10429:8283d881fe9605da,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,78567.57516732208,78567.57516732208,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10418:35a9cbc9349ffaf4,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,870073.5500565988,870073.5500565988,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10436:937ce366bf07931a,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,3255818.6734683323,3255818.6734683323,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10412:d859a80081dc3ed1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,4729.761429772337,4729.761429772337,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21343:549e9aa4da71e5ff,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,22382.564584309566,22382.564584309566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21337:dfb73c8a40586658,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,196247.04453235003,196247.04453235003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10424:770499d7715a93fb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,45078.64694054845,45078.64694054845,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10430:3e4e0beb6153e930,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,236067.09843382353,236067.09843382353,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10419:d09beb0706cdb685,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,862281.5181446074,862281.5181446074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10437:a25e1478a4d756a1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,8501375.935159199,8501375.935159199,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10413:8b8c6d08fd5700df,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,7598.22936778009,7598.22936778009,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21344:48ea0c78260e6ba5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,55467.41233125941,55467.41233125941,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21338:5e011bcba88f6326,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,506140.18137460516,506140.18137460516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10425:2cdda9895da87868,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,49495.781341080015,49495.781341080015,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10431:ccd7f3f79c990978,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,303568.8275752085,303568.8275752085,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10420:104394bc94e3ffd8,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,873612.1687490114,873612.1687490114,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10438:3b05cbb5186eed54,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,9069676.472059501,9069676.472059501,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10414:d43c4516ec81e720,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,8496.281327413148,8496.281327413148,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21345:eb4f039aba5eed23,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,58565.95324005062,58565.95324005062,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21339:fd87ceab9f46d78b,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,538967.1420939151,538967.1420939151,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10426:2e9ea6e9882a9ca7,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,51123.01051850717,51123.01051850717,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10432:bed33511bf4d6ddb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,313630.07184591825,313630.07184591825,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10421:167473e46a80a0ec,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,904439.166022057,904439.166022057,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10439:9eac8d674db7bbdb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,9369976.778908558,9369976.778908558,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10415:0e6092b985e5e365,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,8784.050640292025,8784.050640292025,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21346:849e9ca9e3dfb50c,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,59739.26962693892,59739.26962693892,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21340:d51be7192d9b1c0d,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,556833.6543299808,556833.6543299808,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10427:8f1e6ce6d5e87191,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,52907.53464980763,52907.53464980763,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10433:0806d264ebaba34a,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,324407.2209837485,324407.2209837485,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20777:2f395602d1d96a6b,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20783:f88d0fb02daad699,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20778:b03f1541463dd25a,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-222246000.0,-222246000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20784:93645a8966aa6a3b,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-19754000.0,-19754000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20779:8bc7f45798b90f3a,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2211572866.083011,-2211572866.083011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20785:1d5d95e0446296de,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-196567759.2703564,-196567759.2703564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20780:0e9fe50081523158,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4241557353.9261484,-4241557353.9261484,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20786:8313f8d2c3970ba1,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20781:4d03bf35031c4248,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-5171327624.957552,-5171327624.957552,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20787:f1ad4ed1a6fd2353,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20782:ca4d0f08957d5be3,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-5237824604.750345,-5237824604.750345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20788:6e539ccf69c7f9ca,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20801:fcb3ce47965728f4,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20807:37907d6dd08ec903,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20802:900a53a8fd620ef1,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-2944401.74478507,-2944401.74478507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20808:ddb3bd72bdb7e540,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-261702.63808183503,-261702.63808183503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20803:7e266d1c4e645d7c,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4907336.24130846,-4907336.24130846,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20809:61f797c4124c7c69,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-436171.063469726,-436171.063469726,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20804:a15818bccbc5a0ae,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20810:d5b6aa2ba9c3a911,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20805:c0241e8e33b23c70,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20811:a74898db97238e51,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20806:886b0f708a32aa94,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20812:970a37ccd06edcb3,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10290:6f9f36665148ff64,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2022-23,2022,Climate change levy,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10291:9a89ee19b6901776,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,-2060470.1242496332,-2060470.1242496332,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10292:f4a725b25098997a,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,-18637072.003035564,-18637072.003035564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10293:a9b11f77db543b6f,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-293653243.7687654,-293653243.7687654,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10294:9072887f77186d88,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-314815807.38067997,-314815807.38067997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10295:6e182f2d6107622e,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10260:ae78ce709e194ddd,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10266:eb37d0ed3fa8ff40,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21089:7dfc7d1edc0dff72,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21083:c7c99190acf582ef,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10261:3d95939b05e1be5b,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-975233.2217154771,-975233.2217154771,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10267:7febe2b15cc337a3,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21090:fe8974932b8f72bb,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21084:ee8701ceb31194c3,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10262:7a12f2ec5f717c03,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-2911972.97696045,-2911972.97696045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10268:69a63bf2ddb8fde0,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-78889.4482316403,-78889.4482316403,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21091:b07e9207cf6eb58c,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-864.7672531111119,-864.7672531111119,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21085:d5c4c8edb026b9f4,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-5047.0858532919465,-5047.0858532919465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10263:3798f06ea83b9a46,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-6204522.357310034,-6204522.357310034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10269:b96c1c8fcd7df173,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-258434.17026115535,-258434.17026115535,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21092:f6151418ea45945b,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2801.4893963777695,-2801.4893963777695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21086:1c976da30fa7b72d,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-16494.394750708154,-16494.394750708154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10264:e3062116b24ef1ad,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-10333612.7443751,-10333612.7443751,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10270:1ea8774f3af9707e,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-607713.5663112539,-607713.5663112539,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21093:f2b3c154c1ab15ac,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-6515.839528685412,-6515.839528685412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21087:34c8bdd6ee85ed61,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-38758.55124562035,-38758.55124562035,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10265:3718453c02c9ea20,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-13945639.513049297,-13945639.513049297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10271:b9e6eb6177235ce4,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1096571.7358053369,-1096571.7358053369,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21094:02d653414b126408,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-11624.181192899774,-11624.181192899774,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21088:6e425ba442c48522,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-69997.05254776408,-69997.05254776408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10530:fc346422a2841947,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2022-23,2022,Council Tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21401:bb1ede6944780832,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10531:7cdefe998d56bb8e,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,175000000.0,175000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21402:3c6e3dd4281ecc88,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-167000000.0,-167000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10532:e359481aea3d10c0,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,179000000.0,179000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21403:2a0b8828d8015f4d,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-171000000.0,-171000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10533:a2de07d3d0b3d222,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,187000000.0,187000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21404:0e918a6a3bb3871f,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-177000000.0,-177000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10534:1af1d21e095224b5,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,194000000.0,194000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21405:0beedbd3647c1c64,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-184000000.0,-184000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10535:935006485a1126cd,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,201000000.0,201000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21406:5d344affb36d1279,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-191000000.0,-191000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10536:ead44a65571d2e1c,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2022-23,2022,Council Tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21431:7c190b97e0168c10,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10537:14ba9d711e7b5a2d,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,29000000.0,29000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21432:dd09562c13527b7a,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10538:cb07344739a9f653,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,30000000.0,30000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21433:c4640b55f39a1a9f,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10539:4ce5177732b16ec5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,32000000.0,32000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21434:ba5569c85989a9c5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-32000000.0,-32000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10540:a9d231976eed125e,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,34000000.0,34000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21435:cd88ced10363148a,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-34000000.0,-34000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10541:e4869baed54defb5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,36000000.0,36000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21436:8c6bf6c3ce40fe08,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-36000000.0,-36000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21071:b1dc2cf2795ed80a,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21072:e0e09929ad0a490f,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-1750992.8073157659,-1750992.8073157659,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21073:97e4e14537124215,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-14048386.435162354,-14048386.435162354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21074:78cb43987915b82c,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-37736668.94204677,-37736668.94204677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21075:3fe2c07b50d8e4c5,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-45751099.17846983,-45751099.17846983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21076:62802414ca6ed5da,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-51753359.46449824,-51753359.46449824,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21077:bcb806c312555a4c,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21078:447147fc31381c0b,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-11506533.201850696,-11506533.201850696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21079:cf63a96adc5d9274,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-87781459.32603763,-87781459.32603763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21080:e9f1a09dcca620fd,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-138121279.44665262,-138121279.44665262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21081:ba0b790ca89ac84a,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-91672622.78962548,-91672622.78962548,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21082:65ae890b6cb2e7c7,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-19929171.017499384,-19929171.017499384,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21191:9348807616f2bb15,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21197:89b29907cff02acc,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21192:b73e66f6b26ef58d,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-500000000.0,-500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21198:db2e8bcd0ee1c54f,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21193:cbe4ff91ab27d93e,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-750000000.0,-750000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21199:4210740bf746c0ae,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-2250000000.0,-2250000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21194:3d938950fed06c76,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-509867000.0,-509867000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21200:adffe36e16fbf0b0,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21195:97de31ebc9b617cd,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-521131000.0,-521131000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21201:0691a4f5b305d13c,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21196:ff4d1acf0eb2808d,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-535039000.0,-535039000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21202:5dddd79dc51aa938,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21251:675a212b5c069946,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21252:7b88bcbd7608caee,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21253:3566311ce25f208b,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21254:b1365f1a0db940a1,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21255:8026516af6d8b409,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21256:44d4f0aa81209c06,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20909:c677ed01881187de,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20915:0cb5f74f4a5dbb14,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20910:f48cb3950b675443,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-64340630.71937754,-64340630.71937754,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20916:2008abf96151d07f,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-5718687.276603068,-5718687.276603068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20911:335cc3a6ab4f583d,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-70883745.70778883,-70883745.70778883,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20917:9032cc8eb85accfd,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-6300248.694562703,-6300248.694562703,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20912:9ff38583f45b3403,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20918:067167443ec1d2ef,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20913:80109b861d363a5e,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20919:68a814ad66914b4a,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20914:5541acf022295bb7,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20920:7125ff1e3da47cfd,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21395:5c72ebe53f0af63d,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21396:882b9f002133cdab,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-4344050.0,-4344050.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21397:e093e19617cde243,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-4447400.0,-4447400.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21398:0ce6c711adf847de,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-4444050.0,-4444050.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21399:f7fc5752d1a75c7a,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4340700.000000001,-4340700.000000001,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21400:753a21052f199797,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-4237350.0,-4237350.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20939:ccdde10ad9eebb47,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20945:1c205bc6874a0576,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20951:7b313f1a5d502f1b,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20940:19f9958c54261953,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-38182353.27327759,-38182353.27327759,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20946:2eb6f3bbedfef85d,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,3370000.0,3370000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20952:58eb544fcaa40274,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,4250000.0,4250000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20941:f415ab5a69ec750f,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-40766036.77206857,-40766036.77206857,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20947:4b7ddaaa33679a64,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,5890000.0,5890000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20953:28469ec3e221dde1,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,9920000.0,9920000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20942:c77c8bc09c529d96,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-42044113.47841926,-42044113.47841926,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20948:4faf3e8d29af6bf5,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,6180000.0,6180000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20954:014665779e6d86df,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,10900000.0,10900000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20943:16d7497fe7eb2e5c,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-43041226.78998843,-43041226.78998843,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20949:82564661ac60e532,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6920000.0,6920000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20955:18345b662f6a46b9,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,10960000.0,10960000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20944:fa581efc73088cf8,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-40110000.0,-40110000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20950:8dc5b9cbf48c2bce,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,7180000.0,7180000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20956:13e9c03a733b1384,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,11150000.0,11150000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20855:0c71b3d1b5ca8af1,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20856:3e584cadc071984f,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-91327897.80560203,-91327897.80560203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20857:53ea70962b17f37f,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-144853260.71371314,-144853260.71371314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20858:7ca110ef99daddb9,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-239803639.34211382,-239803639.34211382,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20859:79db3bf24717d352,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-220785279.0302722,-220785279.0302722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20860:6146ebcaa694ac45,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-205703008.66858098,-205703008.66858098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20861:bba3ac96fc6a3d68,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20862:761193a90a1b6e0c,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20863:9d2019b215864dcb,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20864:10687e862c9a90d6,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20865:d8a312ed1b46aaad,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-8228120.346743249,-8228120.346743249,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20866:3104b0b82804bc9b,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-35998026.517001696,-35998026.517001696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20837:372b231967e62cdb,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20849:2551369fdc33558a,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20843:ede80670cd15b304,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20838:a69f5b2eabb230a6,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-87346639.63362244,-87346639.63362244,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20850:e114ed5fbffa4a46,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-3950846.3095590333,-3950846.3095590333,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20844:e2b9f9d7ce675943,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20839:e5437020724caa94,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-241100534.45903397,-241100534.45903397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20851:e496c09345fa11b0,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16629999.999999998,-16629999.999999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20845:5b90b8c1a66cd77e,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,8000000.0,8000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20840:f48f2b9adcf2aacd,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-256808780.50710362,-256808780.50710362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20852:034b9df38c22bd6e,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20846:82803052cfdd5ea3,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,27000000.0,27000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20841:ff16b2862fc20734,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-241699373.18276978,-241699373.18276978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20853:98159f755ed35669,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20847:2fa83ecefbf07cd6,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,46000000.0,46000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20842:24ff79f033f0defc,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-224603031.28866166,-224603031.28866166,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20854:186c1464863fc5ac,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20848:865231f5eafa7460,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,66000000.0,66000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21023:d0bdc0fcdf6dbae3,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21024:42ba0e7ae2273801,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-35497712.82069042,-35497712.82069042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21025:6ca066d4191a804e,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-19985230.71850008,-19985230.71850008,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21026:9cf05eb4c02a7251,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21027:93c6ef5b7233252d,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21028:9f1b9cd57a6324cc,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20957:4b3c1ce288e184d2,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20963:ccc2b4d9e9d929a8,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20969:488e07a4337b981f,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20958:a2c24b245f812283,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-45673551.91444648,-45673551.91444648,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20964:6170ab5540c4beae,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,923580000.0,923580000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20970:d10f131c04a3b61d,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-923580000.0,-923580000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20959:de55f55f1b9170ec,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-54932781.577075474,-54932781.577075474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20965:0a37378a5a565038,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,1102680000.0,1102680000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20971:9332ee5194f4008e,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-1102680000.0,-1102680000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20960:1e2c7799a7afaed9,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-59946356.11125963,-59946356.11125963,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20966:262a8e1597dff73c,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,1291850000.0,1291850000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20972:a9fff2ac1ab3a7f0,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-1291850000.0,-1291850000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20961:3b5b53b2b6c6da42,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-55205093.52364698,-55205093.52364698,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20967:9716984b7767706c,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,1201110000.0,1201110000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20973:ac7a83534bc951d0,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-1201110000.0,-1201110000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20962:f1d1142695702e96,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-47311691.99377369,-47311691.99377369,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20968:061049c3b5ba6bbf,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1097420000.0,1097420000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20974:b08bb34e43a19cbc,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-1097420000.0,-1097420000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21209:4cfa9973dd8abd55,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21210:2d26bfa0d06bd861,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-1033500.0000000001,-1033500.0000000001,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21211:14a9e117ce527b1f,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-2067000.0000000002,-2067000.0000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21212:7f1f9cd54f99f1cc,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3100500.0000000005,-3100500.0000000005,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21213:8d58df59b1c0abcc,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4134000.0000000005,-4134000.0000000005,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21214:10f2a60957400525,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-5167500.0,-5167500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21215:e444c59587792640,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21216:ad95ed8659ab3ea4,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-54775500.0,-54775500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21217:c2c6c8d02808b216,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21218:bbc074bdd1cfd7d2,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21219:d0b6995bfb4259d3,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21220:598d7658fad9939e,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20879:03a276d8dcd16ed5,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20885:49a0fa3d6b9a0810,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20880:025d096addd683e6,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-9641746.269281747,-9641746.269281747,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20886:313f941ea19b9af3,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20881:c9ae5f5276e2876a,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-14015343.64670186,-14015343.64670186,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20887:3b01cc30a9f688a2,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-969269.029932723,-969269.029932723,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20882:95b1fe3bb01a6523,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20888:ab2b6b5e4e71cccc,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20883:3e1b01857146cf03,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20889:56202131f8764f4b,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20884:ca6adaac8ddca5d2,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20890:de17ad8b20606eb8,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20813:953db3283b3c978b,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20819:5b59696f51205886,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20814:60038a37c58c99cb,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-94000000.0,-94000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20820:bca0359dd32137bc,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-6000000.0,-6000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20815:f35ffae49f1a6eb5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-85000000.0,-85000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20821:d751b91b10239695,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20816:1c1ed9d21a8603e5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-64000000.0,-64000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20822:22e0923621cf54ae,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-11000000.0,-11000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20817:675e0b346e583a57,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-59000000.0,-59000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20823:62f4ec271738f0c5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-11000000.0,-11000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20818:8d14d0e1cbf1146d,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-52454267.21048822,-52454267.21048822,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20824:0ffaa16ecdff767d,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-10000000.0,-10000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20867:8fd8f70fd2caa6c1,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20873:0dce80d298137157,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20868:5790167135ea74a3,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-9637740.010512633,-9637740.010512633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20874:6e7c2d18b843d4cd,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-487542.32205616,-487542.32205616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20869:5e916361ce12cb54,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-42180924.275564894,-42180924.275564894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20875:c068965f3d243caf,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2764258.34646513,-2764258.34646513,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20870:f45b99280883aeaa,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-64945182.125968404,-64945182.125968404,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20876:34f2bf5033cd78a8,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20871:28cc7f9c3bcbefc7,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20877:aa692c45d510a2c2,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20872:5aef2ff54036cd91,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20878:d02f52f850abd1f8,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20933:83f7b94342680895,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20934:56ab70817bfde406,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20935:dab11101d02ea1f9,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-39949917.052620724,-39949917.052620724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20936:31b5c39c23750bcb,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-39964237.40750638,-39964237.40750638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20937:884a2c99792719f9,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-33940996.430315904,-33940996.430315904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20938:f0748e37882ace8e,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-31883966.343630098,-31883966.343630098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10446:02dda35f126ef784,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2022-23,2022,Electricity generators levy,Tax Measures (Policy measures database),2022-23,-65000000.0,-65000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10447:732bb570e6c5c5b2,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2023-24,2023,Electricity generators levy,Tax Measures (Policy measures database),2023-24,-265000000.0,-265000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10448:62244d1884c00029,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2024-25,2024,Electricity generators levy,Tax Measures (Policy measures database),2024-25,-285000000.0,-285000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10449:5a195603edf3ef8a,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2025-26,2025,Electricity generators levy,Tax Measures (Policy measures database),2025-26,-330000000.0,-330000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10450:635d0d906580252b,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2026-27,2026,Electricity generators levy,Tax Measures (Policy measures database),2026-27,-325000000.0,-325000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10451:4f4c6c7b914385d1,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2027-28,2027,Electricity generators levy,Tax Measures (Policy measures database),2027-28,-180000000.0,-180000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21053:22b39c5275577552,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21054:703771c44e2252cb,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-11500000.0,-11500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21055:e1e467b05d437812,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21056:123d5b40e28f5921,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21057:c0033f4770795f94,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21058:5dccdac01e3cf1a6,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21353:29b3b7bdefd47c7b,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21354:b9559b37a542ead3,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-547000000.0,-547000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21355:b782acdf01f8527b,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21356:0637db7ddc77346f,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21357:5e47a87c0b46d6a4,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21358:e3a72fff3f2e59df,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21179:bb23435c627f8ae8,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21180:8b9d77bb836e678e,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-382000000.0,-382000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21181:defd2f8108669251,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21182:b7669ece3016a139,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21183:66d9cb47c36fc4c9,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21184:23cb90022f39c10a,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21173:eca3c283dd1d4f6d,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21174:16345733a1de7621,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-2949000000.0,-2949000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21175:1d2aa17ce2d6e7d3,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21176:6429470f4e74575b,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21177:f9c0f21dd3a0cbfe,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21178:19b206d11b2bd009,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10278:edbe39b1031e81b4,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2022-23,2022,Fuel Duty,Tax Measures (Policy measures database),2022-23,-45674544.683173314,-45674544.683173314,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10279:7f780d6757f80c4c,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2023-24,2023,Fuel Duty,Tax Measures (Policy measures database),2023-24,-4846175797.011679,-4846175797.011679,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10280:aa89a7d2f807f994,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel Duty,Tax Measures (Policy measures database),2024-25,-2611538297.685064,-2611538297.685064,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10281:9361c5cb7e804054,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel Duty,Tax Measures (Policy measures database),2025-26,-2576707245.3350725,-2576707245.3350725,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10282:1e6c9e479f3c9b52,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel Duty,Tax Measures (Policy measures database),2026-27,-2552478089.868018,-2552478089.868018,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10283:a63c6574d47be529,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel Duty,Tax Measures (Policy measures database),2027-28,-2540277553.3418,-2540277553.3418,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20891:03ef73781305f469,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20892:3a90200066ae5b29,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-7500000.0,-7500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20893:d66d5918277c4e8e,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20894:d0c2cb37ae6eab9a,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20895:9e9b472d4cdc3e8c,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20896:8339e0714fc0bf62,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21257:d1d77785c2d40507,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21263:b12497a6783db6fe,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21258:0f3cd0cf3a087e99,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1600000.0,-1600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21264:34719f38cb4767f3,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-17000000.0,-17000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21259:e09610087497225f,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21265:345d4bb56f6b9c47,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21260:d388a0be3f257d19,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21266:1a614a048abfe0fe,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21261:6bb90158bf470925,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21267:90fdbeeb5c0fa9a4,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21262:9137b054b41690e5,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21268:3b84f14763753cd2,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10332:247b1280b24ea5b4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2022-23,2022,Betting,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10333:71ff9ad223a86ae4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2023-24,2023,Betting,Tax Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10334:53c1287332cacfa5,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10335:fe6844a6da2d8aeb,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10336:c2c0d443f3c8e4d4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10337:452377bf9816ca30,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21221:6964635fcbf44478,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2022-23,2022,Other departmental expenditure (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21222:1d1e2b77ceb67d03,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21223:5110eb4dc119c2d2,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21224:f9ed63d825ff6e7d,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-16000000.0,-16000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21225:12d02c0e60d0a1bb,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21226:4109826cbb116995,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-13000000.0,-13000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10302:dc5dffc8658b020d,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2022-23,2022,Other tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10303:f14a1e6c96026586,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2023-24,2023,Other tax,Tax Measures (Policy measures database),2023-24,-42963535.59080507,-42963535.59080507,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10304:5d626d0e6f1f43e4,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2024-25,2024,Other tax,Tax Measures (Policy measures database),2024-25,-65300488.58988829,-65300488.58988829,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10305:535f6c3199b84ae3,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2025-26,2025,Other tax,Tax Measures (Policy measures database),2025-26,-66165210.446852796,-66165210.446852796,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10306:4e67c251b7dce4be,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2026-27,2026,Other tax,Tax Measures (Policy measures database),2026-27,-67729156.23735508,-67729156.23735508,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10307:a466815db1505307,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2027-28,2027,Other tax,Tax Measures (Policy measures database),2027-28,-72047088.08832479,-72047088.08832479,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10350:5db3015116f61ce2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,40735983.306135125,40735983.306135125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10362:bb26e968c17480d8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,34051389.51088466,34051389.51088466,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10344:1d95944a11ae640d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21305:0f56b37c32c28d3f,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,396207.0063926086,396207.0063926086,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21299:7d327f6001210eb2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,2240483.1234153174,2240483.1234153174,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10356:514b5ccdaea3e0cf,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,38751416.61538713,38751416.61538713,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10351:a92a10613ab2e3b1,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,47287839.540849425,47287839.540849425,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10363:47dd70d457000cc5,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,160099325.71386313,160099325.71386313,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10345:43e000099ab12a12,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21306:113160ac067c1df4,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5770379.817726314,-5770379.817726314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21300:cea9ab7439470d4c,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,10389940.362815876,10389940.362815876,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10357:4e4332a4f26c836d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,118377721.78553036,118377721.78553036,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10352:2b532e6cf56a6a85,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,31028211.62827618,31028211.62827618,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10364:9749d5aa34d82a6e,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,202915047.82673344,202915047.82673344,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10346:c21dba9925ed3c47,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,15070798.366763819,15070798.366763819,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21307:92b63beee973d547,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2171985.3301838194,2171985.3301838194,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21301:294a85003bd7d4cf,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,12930986.809094587,12930986.809094587,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10358:3e2e499c603010a7,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,132897608.86994989,132897608.86994989,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10353:2a019730655e9839,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,23207214.66165182,23207214.66165182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10365:e3d3eec23d5bd293,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,81960173.13958454,81960173.13958454,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10347:73077de6cacb8132,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,21227066.47794265,21227066.47794265,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21308:3a6a5203326919b8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,650337.6560682929,650337.6560682929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21302:05391d9edb5619e4,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,5201002.207974524,5201002.207974524,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10359:3b1d566a064d7036,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,68693233.99505882,68693233.99505882,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10354:9471def9abee573d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,18821456.36660238,18821456.36660238,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10366:33ac2bfa852ac5f8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,68018876.6611027,68018876.6611027,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10348:17a08800f21e36c9,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,27636765.438828055,27636765.438828055,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21309:c698d2bd1432cb45,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,514591.6872878438,514591.6872878438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21303:49f11e6049395bf3,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,4338938.00302727,4338938.00302727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10360:2ac23fa406df5206,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,48066624.45389447,48066624.45389447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10355:9e3de772ebc8fee2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,430117.309552994,430117.309552994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10367:22d516cfbbc4b6a0,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,79565170.52872388,79565170.52872388,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10349:7f285a294dfcc1f9,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,32981412.14266301,32981412.14266301,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21310:3650a91c89b09aa6,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,702709.9643851853,702709.9643851853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21304:382c731522602ed8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5099822.040852223,5099822.040852223,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10361:60b7701f24d0aba5,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,45718193.74742437,45718193.74742437,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20897:7c717a04c355dedd,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20903:ffa3bb88d39e2ce9,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20898:1579bae7273ba4fd,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-6543114.988411276,-6543114.988411276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20904:e492a596395488c6,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-581561.4179596341,-581561.4179596341,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20899:ecece2dbcac07ea9,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-19411076.65894085,-19411076.65894085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20905:cb9dad3fad35d43e,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1725707.611973089,-1725707.611973089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20900:53f87304c91edd73,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-28498705.625483636,-28498705.625483636,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20906:c4907e881ad0ede2,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20901:31de9d0859642ffe,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-44113475.2868412,-44113475.2868412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20907:9333e0b490ff9c07,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20902:65e7c61be5e99c03,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-48685288.776867904,-48685288.776867904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20908:ca176e0ab3c67c4d,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10314:7290e66281e14540,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10315:99e65b2933562ef6,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,1565115.5035013028,1565115.5035013028,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10316:a5d4d87eb2605bdb,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,36441348.165317796,36441348.165317796,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10317:440a79a4dfb46e0a,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,72911016.0574662,72911016.0574662,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10318:76fe58d49c6bd53a,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,107197362.0013524,107197362.0013524,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10319:b90a974b06486037,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,142147421.725293,142147421.725293,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10398:89722a719a399cb0,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10399:d5d204f6b31c9392,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,79340712.3477059,79340712.3477059,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10400:2b076f14307afc9a,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,9068193.77107854,9068193.77107854,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10401:6bc32e9254d40cd5,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,9809651.67145905,9809651.67145905,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10402:2ed91fcee5b197c4,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,10991263.878210476,10991263.878210476,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10403:e59531b5ad325f1e,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,12454531.692063028,12454531.692063028,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21101:e2fab063a0c2ee3c,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21107:042025599c3471cc,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21102:4e91b6200021193a,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-46310396.64141091,-46310396.64141091,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21108:ee67b1b5deee46be,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21103:942886b6a5349ce3,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-71246764.0637091,-71246764.0637091,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21109:d7651704a1ab45fa,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21104:b23c26d459ac0737,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-34435935.96412606,-34435935.96412606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21110:ae14bd1523264fb4,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-48685288.77686788,-48685288.77686788,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21105:235851aa16c8be7a,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-10687014.609556364,-10687014.609556364,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21111:1eacf80789551065,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-40373166.30276849,-40373166.30276849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21106:df21946618fbe257,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21112:1bfd210e8ce5b8cf,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10218:3d570b9a3e769fe5,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10224:640f99d7fe337eae,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20981:1e533bdb249ee4cc,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20987:dd6302649241b958,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20975:f5f4f887bc015d0b,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10219:4c0f61b26d87d793,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-153458891.96182793,-153458891.96182793,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10225:86d639a6b2871345,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-18826114.484661836,-18826114.484661836,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20982:297944ae25c813ed,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,46805135.91089144,46805135.91089144,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20988:f93d59af82b2767f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-582346.4858416944,-582346.4858416944,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20976:ccb47f3f303506a9,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-11054069.470100043,-11054069.470100043,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10220:bd66abbd3d605528,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-234647935.1214224,-234647935.1214224,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10226:26c51fe2e87843e0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-28786268.646356665,-28786268.646356665,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20983:fb3ba77e10e6739c,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,71567886.05837263,71567886.05837263,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20989:85b40bd7520b781f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-889586.2164725439,-889586.2164725439,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20977:e2c391a37bae7381,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16946676.826760877,-16946676.826760877,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10221:5b25a86d3a8b2460,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-770009964.5526887,-770009964.5526887,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10227:8bb3196cca01dcfd,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-39268365.792592995,-39268365.792592995,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20984:531b513e3b4dc9b0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,97628281.15266983,97628281.15266983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20990:d29aaf19544d77d2,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2916055.5484507517,-2916055.5484507517,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20978:fddfc7ca68882cd2,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-55757312.837270625,-55757312.837270625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10222:b762503fc00162ce,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-798608410.4145377,-798608410.4145377,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10228:c9b060cd94856c65,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-40282055.49851763,-40282055.49851763,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20985:d240741d2386368d,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,100148497.65809532,100148497.65809532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20991:638a10f3ebb613c0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3021250.7941541844,-3021250.7941541844,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20979:a5cfbfc259767c56,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-57979844.82548992,-57979844.82548992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10223:4ba3d9a62987a30f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-832697811.890464,-832697811.890464,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10229:8b3a86917ce8eb45,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-41476809.32111712,-41476809.32111712,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20986:57320f6bc8f8c42d,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,103118872.40496014,103118872.40496014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20992:5cd34720075e55b0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3147669.7737004347,-3147669.7737004347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20980:5aa9d63f3332da5b,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-60613347.81467283,-60613347.81467283,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10404:fe9d4500fb9a168e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21329:dcadcec6392afa05,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21323:d7d378489138b05c,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10405:1ba9483161be8329,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21330:74bce8c15ed2e557,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21324:0292259a0538318d,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10406:41da912ce935de5c,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21331:d50031222bd8f258,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21325:0dc8ae3a90bfc14d,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10407:86c43f36d932ecee,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,13112355.609459518,13112355.609459518,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21332:800dad09e33c6f19,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,30320.788827787324,30320.788827787324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21326:9caa772a3f98cc06,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,283048.4534238625,283048.4534238625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10408:6f1ef191edaab21e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,8418670.489886748,8418670.489886748,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21333:bfb1cf021429e910,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,19289.740348818676,19289.740348818676,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21327:2a47eac30e61d9e9,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,182398.2529753849,182398.2529753849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10409:b419aaf53c8ce070,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,7770531.145601506,7770531.145601506,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21334:6c71dad40e39248e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,17646.500356136123,17646.500356136123,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21328:3ea23d66bc51d441,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,168809.274042523,168809.274042523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10458:f59bd143c02b2132,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10452:87784502794af8ec,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21365:edeaaa981221b78d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21359:3035f1e9f9fdc26d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10459:612c64dd023a356c,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10453:f519a5a3e90ca043,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8920234.892260052,-8920234.892260052,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21366:cb73501738cfe4bf,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21360:7a1af002711a8be2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10460:daad1021007b1919,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-67173978.24036466,-67173978.24036466,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10454:4e87189d2bd5112b,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-53796023.623157196,-53796023.623157196,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21367:87c8a602bc7b0822,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-675292.2892115874,-675292.2892115874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21361:ec439b787dc88a60,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-4015156.6358809588,-4015156.6358809588,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10461:966242ca8f57d9d2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-396373235.51145065,-396373235.51145065,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10455:ffaf7c76f52c348f,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-77583323.78316697,-77583323.78316697,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21368:f455eb102fc9078d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3929355.18296123,-3929355.18296123,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21362:04011a0b72a88335,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-23731305.51736582,-23731305.51736582,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10462:dea32a101d1a492e,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-511908118.83935714,-511908118.83935714,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10456:b1875c7edf5315e2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-71597914.14337255,-71597914.14337255,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21369:0d4f9405f5c67763,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4970552.782509817,-4970552.782509817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21363:78c80b7b74028836,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-30975245.872541204,-30975245.872541204,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10463:f0bdecf07b4c26fd,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-430418188.2635955,-430418188.2635955,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10457:2c1e433e79beb0c7,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-59449985.20078165,-59449985.20078165,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21370:c063931e811c3787,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4104570.953544183,-4104570.953544183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21364:8f68552e6b2de75f,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-26337333.857682046,-26337333.857682046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10242:1022ce2bc9b54aff,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21017:9b029cb66e36ed70,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21011:a2b1a9d5f93e18ad,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10243:c73352e2cb07b84d,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-12092695.553856796,-12092695.553856796,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21018:fd2b73593a1a85bd,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-18018.0883313387,-18018.0883313387,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21012:e359ef360f6c98ba,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-867402.4856583787,-867402.4856583787,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10244:21f1c93139dbf149,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-33297643.704466302,-33297643.704466302,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21019:06539f3696a941a0,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-48515.26693457906,-48515.26693457906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21013:7d5683cab507b4d8,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2386462.527046371,-2386462.527046371,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10245:702c07d4bc8a1876,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-36298349.64918332,-36298349.64918332,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21020:54153193ddcf3b93,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-51687.93034888362,-51687.93034888362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21014:0b49b35e6c7261fe,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2598576.371887785,-2598576.371887785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10246:a31061cea38db630,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-37647406.5807959,-37647406.5807959,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21021:1186f96aeff7df0a,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-52589.65911735738,-52589.65911735738,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21015:d73c48d6fb1bf0d3,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2693413.323994797,-2693413.323994797,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10247:01e6a5be4f3bc241,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-39112421.098519206,-39112421.098519206,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21022:f9561244e6fae93d,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-54591.97845166394,-54591.97845166394,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21016:2f782b574d44e123,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2805564.8976191236,-2805564.8976191236,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21407:916f119a5d23b5b7,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2022-23,2022,Other departmental expenditure (current),Spending Measures (Policy measures database),2022-23,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21408:9f2df5b3a98d65d3,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (current),Spending Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21409:c994817a6e3cc02b,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (current),Spending Measures (Policy measures database),2024-25,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21410:5aa15b69e66050f2,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (current),Spending Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21411:fd99d7587a00118a,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (current),Spending Measures (Policy measures database),2026-27,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21412:7d7d813f9d5864dd,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (current),Spending Measures (Policy measures database),2027-28,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10476:41822fda756530a8,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21371:a1430fc2f36512fb,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21377:14ab5698c87f6014,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10477:2a4afbdb5455cfe8,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8709899.0,-8709899.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21372:da7eba9bacea4628,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-17219.000000000095,-17219.000000000095,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21378:b4b9f97fc09ebd60,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-514000.0,-514000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10478:2bdb3322d4bd38ae,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9070004.0,-9070004.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21373:b6721394ac02020b,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-3516991.5000000005,-3516991.5000000005,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21379:17b841426bd770fa,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-2838000.0,-2838000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10479:b29688b92cefb394,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9104155.0,-9104155.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21374:3407096e7f4e4701,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3619982.5000000005,-3619982.5000000005,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21380:c99ef3fee589787d,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-3506000.0,-3506000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10480:d626dc7a62bd216b,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9042987.0,-9042987.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21375:057a2c079304a9a4,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-3689906.500000001,-3689906.500000001,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21381:26fcc2d7d056b694,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-4205000.0,-4205000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10481:12467a8c43574b6c,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9168779.0,-9168779.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21376:203bf298df3f8afe,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-2039848.5000000007,-2039848.5000000007,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21382:00305d8e8bb80608,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-5082000.0,-5082000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21347:f74e567d416049d3,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21348:f74553b3ae60b13f,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,-603000000.0,-603000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21349:fa54a034ce09a633,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,-221000000.0,-221000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21350:167c7a7f4c302eff,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,129000000.0,129000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21351:2d0052907cb0516f,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,232000000.0,232000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21352:2e6af9c8fb1a4be0,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,210000000.0,210000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21449:21613c600f3e942a,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21455:416b57f27ef64601,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21450:c4cd48b0ef0dce74,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,9643646.618686032,9643646.618686032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21456:d7e118bb78b3e5aa,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21451:39b61b757cc7f251,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,8000000.0,8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21457:641dca81dac88efa,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21452:4a4eefe9bbfb8fc1,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21458:409a2938305f6ca1,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21453:8563690987db1c19,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21459:0102ba423af27fec,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21454:e83503663b51a089,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21460:c966156f5714039c,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10464:95be3ee15d27b0a7,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2022-23,2022,Penalties,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10465:8ecf423476a7b8e3,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2023-24,2023,Penalties,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10466:d9384cd2d7e33b02,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10467:3fe55025b4e46e2f,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,-18505762.107390847,-18505762.107390847,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10468:74b114b7eb969d02,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,30519020.04153291,30519020.04153291,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10469:2555e3c8dd4809d9,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,154876455.83624408,154876455.83624408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10230:b1c3f4726af79c6e,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10236:b3261d652b98e813,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20999:2a07dc8539d1ce9c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21005:cdf95df0fc97da6c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20993:9a42006baf8c0159,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10231:ce0a1472426c8430,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-80947714.92372231,-80947714.92372231,-3693209247.487488,-3612261532.5637655,45.624626352549036,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2023.json,ed71ced0005bee9267a0d5dcb11f01520bb353d7065560fad2cd58b814bca3ff,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-3612261532.5637655,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10237:2f261725299509e1,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8990625.53614,-8990625.53614,0.0,8990625.53614,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2023.json,ed71ced0005bee9267a0d5dcb11f01520bb353d7065560fad2cd58b814bca3ff,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",8990625.53614,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21000:c0139e6de0095ba4,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,42289209.888019,42289209.888019,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21006:5ca828fbfe74cf61,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-120611.9075122566,-120611.9075122566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20994:3447da176e4bc085,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-5806335.636293161,-5806335.636293161,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10232:aa24b205227c35bd,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-233876728.02074286,-233876728.02074286,-4297546474.76123,-4063669746.7404876,18.375263375414054,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json,e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-4063669746.7404876,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10238:f00ba92ca8350bec,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-14416286.811474001,-14416286.811474001,0.0,14416286.811474001,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json,e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",14416286.811474001,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21001:ccc579e7814559b3,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,67809895.57685901,67809895.57685901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21007:877d001aa00f2eaf,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-477750.711539592,-477750.711539592,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20995:8087b1a02a4eee19,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16651198.945857612,-16651198.945857612,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10233:f9cad5be5ec138c8,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-405021326.1734674,-405021326.1734674,-5395125608.308472,-4990104282.135004,13.3205963727396,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json,64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-4990104282.135004,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10239:eae2e7a942d667da,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-20568943.281972002,-20568943.281972002,0.0,20568943.281972002,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json,64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",20568943.281972002,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21002:97562450c81ff19c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,186175369.60035098,186175369.60035098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21008:3fcd0f4987e122f2,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-913981.4878025111,-913981.4878025111,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20996:18794ff6dbde2924,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-28717123.48316291,-28717123.48316291,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10234:7fb22cdd33e49932,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-414629625.82069576,-414629625.82069576,-6040729276.933105,-5626099651.11241,14.568976505179553,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json,632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-5626099651.11241,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10240:c53005dc3f74f60f,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-21110365.420436002,-21110365.420436002,0.0,21110365.420436002,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json,632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",21110365.420436002,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21003:24d20cb8f6deed27,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,196266291.217428,196266291.217428,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21009:ca378bb43ec6d967,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-781447.8474404374,-781447.8474404374,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20997:a2d202e6d4474250,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-29495474.572977465,-29495474.572977465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10235:fbb8ccda250b78e9,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-420436303.88386756,-420436303.88386756,-6456452398.171143,-6036016094.287275,15.356553034379582,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json,9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-6036016094.287275,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:10241:b45d113eb69a2a68,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-21735019.545727,-21735019.545727,0.0,21735019.545727,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json,9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",21735019.545727,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21004:4de031e5ab4ad901,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,183277298.33039,183277298.33039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21010:b33224f6af5b4ee6,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-586832.7502434849,-586832.7502434849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:20998:5405e18b093611d0,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-30158228.581404883,-30158228.581404883,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized""}" +spring_budget_2023,obr_pmd_nov2025:21113:dac15aa3598e1700,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21119:eace0fe4a00315f2,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21114:d4380514cd120749,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-218103832.947043,-218103832.947043,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21120:be33161334c63885,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-19385380.5986545,-19385380.5986545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21115:069f0937306c5504,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21121:22537eab1312a337,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21116:8bc0c37602366a1b,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21122:21755c7b25fc978a,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21117:9b4f876bed421091,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21123:2f7c986a5e63db51,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21118:150a1a1c9888e343,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21124:e7913f9f6a81da4d,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21281:a0cfb85ed84b6a34,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21282:c7c38910edbd0086,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-3800000.0,-3800000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21283:ed47a32c9874d637,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21284:7a9f701c1086e095,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21285:05b2afae04d7681a,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21286:9f23ccc656d96040,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10338:9c11eb07bf887f83,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21293:a5776b0e4218eccc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21287:3dc7bb414ba76591,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10339:ff83a247715f36ff,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21294:cf68f9145c4b4b5e,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21288:49fba10c9c2d7f24,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10340:cdf0f1277470ede9,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-13884291.666666666,-13884291.666666666,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21295:96a4e602825d3f4c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-152196.28271099125,-152196.28271099125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21289:701c81d80715465a,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-888271.0378205867,-888271.0378205867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10341:d4975e7394e08bf6,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-10184838.88888889,-10184838.88888889,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21296:c13e7ae7eb229fa6,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-110406.13600827252,-110406.13600827252,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21290:0b791b3794b0cfee,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-650040.7935062749,-650040.7935062749,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10342:2f39d54b67c4791c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-10187313.88888889,-10187313.88888889,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21297:5f79d5e99e11fd8c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-109227.28437882314,-109227.28437882314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21291:9c0f062b75d65a4f,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-649723.0756495752,-649723.0756495752,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10343:af8bb1b8c17b09dc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-11114966.666666668,-11114966.666666668,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21298:5359321467df48bc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-117823.9254830753,-117823.9254830753,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21292:7107a20425bafe5c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-709497.500646347,-709497.500646347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21059:4cdf954798319e06,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21060:855eca4e2a881605,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-38576746.24917477,-38576746.24917477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21061:65afc66b3395dd7d,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-283047574.8178023,-283047574.8178023,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21062:2490db6e3b8fc9bb,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-457457074.1179897,-457457074.1179897,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21063:b0da842e0a79bda9,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-506696530.03858936,-506696530.03858936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21064:f88300d17ae667e8,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-533689563.20619917,-533689563.20619917,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21065:8532d0ace3c56649,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21066:512dba794f287bb1,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-8229200.776761829,-8229200.776761829,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21067:dfdb18b8336984bc,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-106994239.52564178,-106994239.52564178,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21068:28422592e994e228,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-76793724.04762623,-76793724.04762623,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21069:96d51b37ee4923bd,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-14014210.050037658,-14014210.050037658,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21070:4f6c5cc8e6d39053,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10482:3caba6a1ff57fbc7,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,12557188.108839892,12557188.108839892,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10483:a19cef91f37419c9,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,50665051.71455449,50665051.71455449,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10484:fd0438db10d65801,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,52507516.609191865,52507516.609191865,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10485:a9e9601fc8ba3aa5,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,54273362.09218183,54273362.09218183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10486:00ee426ca4793d27,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,56084540.69630204,56084540.69630204,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10487:deaae0a4372d1820,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,58055188.51272535,58055188.51272535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10272:1b4ec6a1029e20df,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10273:38dc05ac25130ea3,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-25356811.295582544,-25356811.295582544,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10274:1bc8f1a238cf0c69,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-921366.3082411223,-921366.3082411223,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10275:f4fcbd057df3767a,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-840223.7453770525,-840223.7453770525,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10276:7b94e45bf576f653,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-938948.7003019106,-938948.7003019106,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10277:89d8570219728518,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-971458.9006801014,-971458.9006801014,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20921:95e48af040d6a86f,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20927:f77274118231dd59,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20922:55550679e61a29ba,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20928:e2d6319617d63341,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20923:b35517dae87732f2,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3271557.49420564,-3271557.49420564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20929:98e9b67351de2cd7,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-290780.708979817,-290780.708979817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20924:012e082d18d54109,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20930:1b41ed1a26ce40ba,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20925:0a7f251aefe78cff,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20931:c43bf79ac7d8cb2c,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20926:6f02dcf72aa21d86,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20932:956c0cd03dd072b7,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10500:3190813547baf184,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10518:40d6ab8111ed0eb5,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2022-23,2022,Customs duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10506:c6993dfc831af714,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10512:4d4d1ad97d4bb792,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10494:4474eb4ee314f289,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10501:a037af5f9491126a,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-1316442.3186672933,-1316442.3186672933,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10519:d3dc8d76628d6927,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10507:1cb0600e7cf40583,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10513:887d302c488c311f,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10495:1ac44d7d376a0682,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-103490.72576140329,-103490.72576140329,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10502:da368c3ed9df7057,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-3515072.9443610916,-3515072.9443610916,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10520:9d6173bf4d3486a4,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10508:a1fd6a24467b5bdb,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-55.771518284913604,-55.771518284913604,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10514:5e9fe1a6075e58d3,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-847596.4647761134,-847596.4647761134,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10496:dfa14bdd284d0d5b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-595917.5054284926,-595917.5054284926,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10503:7ded11456638200c,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-3524752.267501448,-3524752.267501448,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10521:6acb25e865be44f0,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10509:8b7586b6b5274be2,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-1412.6452825698352,-1412.6452825698352,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10515:29f14c388e88a085,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-2712561.4715905976,-2712561.4715905976,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10497:a4f6e85023451b52,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-598953.0271544368,-598953.0271544368,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10504:7e7974dc24ab406f,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-3865852.4999881177,-3865852.4999881177,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10522:dc947e80ed12395b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10510:2aa44e3244aaabd8,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-3672.8777346815714,-3672.8777346815714,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10516:56800ef788a4aef0,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-5848916.527952146,-5848916.527952146,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10498:e6464f650b53eb87,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-594663.3826685133,-594663.3826685133,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10505:b74e852468c9c249,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-4147055.600007099,-4147055.600007099,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10523:2ae84db13ec09030,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10511:51f6d219e2d9e196,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-5650.581130279341,-5650.581130279341,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10517:ad9ecd18a2e42f1b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-6569648.151119276,-6569648.151119276,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10499:df748d95ff953e5a,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-600406.3702677087,-600406.3702677087,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21029:e7698d7c832e78b7,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21035:b5765f89edb8bf70,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21030:49746211c704c556,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-14586295.653671382,-14586295.653671382,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21036:860df0d0eef0f5e9,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-552000.0,-552000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21031:b19f1878cf273611,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-21319987.126269538,-21319987.126269538,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21037:4006b7903a2d49f3,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1299000.0,-1299000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21032:a068a9baaf2f0a32,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21038:17f3b6e72dbb0c26,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21033:e2dda5f722cf9c68,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21039:54cbdf9cc4cef9dd,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21034:35f493f961236820,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21040:7eb33a1fc4238d54,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21041:7dbc98b4ac044ee6,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21047:5c68f20b7f46f245,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21042:46f505d496aabb2f,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21048:e4fa3a0dfb806b95,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21043:a204659e75532ba2,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-37500000.0,-37500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21049:dcca0c76dbdaa234,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-3334000.0,-3334000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21044:0e9e428d686be528,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21050:702a091e2a95a8c6,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21045:b15fae0c97f9db1b,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21051:df3f93f69c22c079,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21046:56ad7e54540395aa,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21052:b8e0c6649ed89585,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10440:917a0887e92b2315,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10441:b155e97d4145a047,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-16000000.0,-16000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10442:bc7e24e3b4e97b91,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10443:8ca679ee1a6fea76,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10444:bf0321774fcb4e96,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10445:c9aee912aa27ed6b,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10320:a67f0f1876172f9b,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10321:792a169c0e6dc74a,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,8911472.777414123,8911472.777414123,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10322:736952ac8548f48d,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,27284572.993008114,27284572.993008114,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10323:875c72a44348a2e8,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,26333069.137474492,26333069.137474492,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10324:b7b24ab57dd50646,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,26655325.77187272,26655325.77187272,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10325:4e79e3d79b119a30,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,27043946.475856785,27043946.475856785,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21239:1bb06c8407c1d480,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21245:30388c3169adbc06,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21240:86a6848e723da07f,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5452595.82367606,-5452595.82367606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21246:e00bab74cd5dfcf8,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21241:8228c1cdea495b0e,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5452595.82367606,-5452595.82367606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21247:bc685c58dbeafa4d,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21242:79c39ed5198755d6,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21248:2052273e79c16a97,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21243:c6e60d2b6e3041a5,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21249:78052137b21284e3,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21244:809789b811f2e610,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21250:f2d9c304f5e26635,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21419:f847dff65f000c69,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,-2357047150.0,-2357047150.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21425:ca3b9c5add8891f5,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,3557000000.0,3557000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21420:81173de42b5047bc,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,246133.0,246133.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21426:b16a81fcc4e2ad1e,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-63000.0,-63000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21421:43e643c1ebc0b3d3,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,60365.0,60365.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21427:c5fb1bf28fc08c47,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,162000.0,162000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21422:f8204700e2595e71,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,782843.0,782843.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21428:98acfa2f6ced8818,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,163506.0,163506.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21423:900809afdfcbceb0,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,472020.0,472020.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21429:36ed44ae8488baea,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,164216.0,164216.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21424:ac65895ddb7ba26f,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,664844.0,664844.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21430:1923b52418c0dad4,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,164525.0,164525.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21269:30e22bc6c59cbff5,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21275:a64c2c453c4f27be,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21270:8f116cb03ebf1fe7,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8833205.234355219,-8833205.234355219,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21276:f3719e752c1808e9,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-785107.9142455059,-785107.9142455059,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21271:60c1d83d04c5d300,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-8833205.234355219,-8833205.234355219,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21277:7103a276c2c216da,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-785107.9142455059,-785107.9142455059,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21272:3bd745a843d3c7a1,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21278:14698ad10f0b14ec,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21273:0a898099fe8f804e,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21279:828f5ebcca90163b,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21274:b8bf8c31ef8eff75,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21280:26042350641d7c99,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21149:5aa74ffad4325bc3,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21155:11913ba1890216d2,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21161:3dace6169373c0b4,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21167:8d02b0e84d7e0532,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21150:ce99d1de29cf80eb,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-82334196.93750855,-82334196.93750855,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21156:e822577bcce3df2e,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-13631489.559190158,-13631489.559190158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21162:7dabe8e66d0e958a,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-1211586.2874159045,-1211586.2874159045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21168:1c483f14a4df5e4d,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-7317981.175992062,-7317981.175992062,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21151:6f9c0d4619a290a1,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1090519.16473521,-1090519.16473521,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21157:b4a08ee0dab6f593,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-13631489.559190158,-13631489.559190158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21163:0c8b141615222686,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-1211586.2874159045,-1211586.2874159045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21169:17222897f7802807,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-96926.90299327235,-96926.90299327235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21152:cbeee20c11d983a3,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21158:a24a22098acd876e,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21164:b56767ba790fc391,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21170:c7bdc7fc216d9db0,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21153:3c1c6b7953f290d0,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21159:51e093b1f6e7bbbf,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21165:55ab9c889c34dc4b,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21171:e53ae818916c86cf,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21154:0fa05b4ab4a69071,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21160:215cbad2fde9f385,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21166:0aad4a1879e090c2,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21172:7f551421c2ea586b,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21227:2f473f4f9ad220b7,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21233:4c74c2673fd7be9b,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21228:bd06812ad356ee87,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21234:bd5b7ead0b10e297,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21229:09db73c626cb3dac,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21235:4703d18c280d0051,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21230:e51b69606fc70fb9,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21236:aa7664001b9fb63d,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21231:9f3998a2d67b0711,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21237:bdb230e5194b97e5,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21232:78155d6e1bb8f5de,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21238:bc8cb171bfb771c7,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21125:353b15f783b4cb77,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21131:66e5f3cf7704b677,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21137:a4513366e3da99d7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21143:abbfd179ea68095d,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21126:3b5270f46a919bef,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-21810383.294704303,-21810383.294704303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21132:430e7a536c10d8c2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-43620766.589408495,-43620766.589408495,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21138:69b0119fd9e47299,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-3877076.11973089,-3877076.11973089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21144:76545a9bad5b819b,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1938538.05986545,-1938538.05986545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21127:37ccb11052302bbf,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21133:02462bf76e49d073,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21139:b54773e3151853f7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21145:947da1bd8ae337c8,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21128:917d0a1e9f5ad2cc,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21134:df8afd80ff158a5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21140:b6de15f07bab1b36,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21146:75d4038824cb6040,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21129:ab285abe1f552d5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21135:7e9b24f1961c32b2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21141:774e3fc93a5d99c2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21147:7ca5df4024b0b42f,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21130:7fde27b09c3daa5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21136:23c25c1d90f12476,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21142:b36f30fd33a45fe1,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21148:ba1e8537a27c16d7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10524:1e9cfb2fde6bba5a,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21389:7c1eaeba4c4f861b,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21383:a88f1329a8e0fd5c,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10525:97893fa25d0812d2,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21390:cff96313ff2d4fde,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21384:56476e7ee384f2ba,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10526:f6501c3720e412ec,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-24000000.0,-24000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21391:f7c44302ebb9024d,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21385:0283e2d9d8e539c1,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10527:3e2c3b9023920322,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21392:10a358ca627d2be8,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21386:1b7dbbeb322e7c6b,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10528:cfaa799a009dc834,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21393:29d6232ad6543e43,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21387:c94984cdf907d48d,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10529:cd36adeb09e06b87,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21394:0cbd0cda39527b89,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21388:28b754cd34fa2a79,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10326:b80a5f7ded448342,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2022-23,2022,Tobacco duty,Tax Measures (Policy measures database),2022-23,2969419.04728508,2969419.04728508,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10327:b475b81d647d5334,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,24376008.52679253,24376008.52679253,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10328:17b55d4a52223db8,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,25215554.6213665,25215554.6213665,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10329:a0c76b046d636175,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,26624017.81605721,26624017.81605721,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10330:a13c22aad7e69665,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,27221449.149707794,27221449.149707794,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10331:c40aaeb2b99d6ec0,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,28135291.924476624,28135291.924476624,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20825:dd3c209a8fd9bb5e,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20831:42710c422946e46b,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20826:7f97d22911bbee3f,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8769416.713153455,-8769416.713153455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20832:882117c50af13444,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-41340000.0,-41340000.0,-2321120.9429092407,39018879.05709076,0.05614709586137496,same_sign_ratio_below_0.5,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2023.json,68e1897549f4ffacd325957fda7505a236ff1ed4c86c93505a789e1710f976fc,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",39018879.05709076,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20827:22d8d3be038c9fa2,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20833:270c17d92e54dca4,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-86814000.0,-86814000.0,-1793717.8464126587,85020282.15358734,0.020661619628316384,same_sign_ratio_below_0.5,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json,c21d836003dbe2e6425cf4967781afbc6150b184e65e0c88405f72b005f21f3d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",85020282.15358734,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20828:196813c189064172,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20834:e0b34fcdbf83f61a,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-75445500.00000001,-75445500.00000001,-1723210.1202392578,73722289.87976076,0.02284046258874628,same_sign_ratio_below_0.5,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json,d269d29a7d160f2075655e1c5e66835b505d5bf86fb7fa88e36e5787f056fa1f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",73722289.87976076,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20829:83521e444ba1a390,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20835:1e730fccbdf4c015,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-81646500.0,-81646500.0,-1925531.0124588013,79720968.9875412,0.02358375450826185,same_sign_ratio_below_0.5,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json,6da9d26ca2c2e45d02ca63da01e31ccb0d08c3731280ce23b342ae24d39b576b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",79720968.9875412,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20830:0a15663b3de35bc8,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20836:76beca3818ed1fe1,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-86814000.0,-86814000.0,-2069178.6504898071,84744821.3495102,0.023834619421865218,same_sign_ratio_below_0.5,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json,e0384d3ab333f6497892de425f25858a4e0ac4652f2f650e5d94da9b1894deed,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",84744821.3495102,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:10212:4217da3042f9ce1c,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10213:1e64afb42fe4f70f,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-3502898.5419198065,-3502898.5419198065,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10214:2624b970b05dcfdb,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-7642687.727825031,-7642687.727825031,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10215:89684284c3d4c56f,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-7798884.00240241,-7798884.00240241,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10216:fc685bf818febcde,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-7916700.666605489,-7916700.666605489,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10217:127739d52e7a35f8,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-8123650.25508635,-8123650.25508635,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10206:615520972e734cc6,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10207:a3badb206f30ad77,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-2066888.824791739,-2066888.824791739,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10208:1449ffec7b8b40ba,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-5208461.222671551,-5208461.222671551,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10209:ecee58a2e704a0bd,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-5567903.3962535905,-5567903.3962535905,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10210:31359a0eb7b396be,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-5908833.940498353,-5908833.940498353,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10211:652a76e320524a28,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-6063296.109005754,-6063296.109005754,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10470:073d212d9168bea4,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10471:9dcfda9f97b6023a,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-39456348.775035314,-39456348.775035314,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10472:e5b37d48c8b69905,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-44536217.38527642,-44536217.38527642,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10473:7542b16dd1fe7c62,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-45848305.46812147,-45848305.46812147,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10474:c5d52843cc7c6e85,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-46960145.583618686,-46960145.583618686,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10475:b17b4b244b2eb646,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-48475265.89510099,-48475265.89510099,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10308:d04800f81c36a48d,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2022-23,2022,Vehicle excise duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10309:15705b8dc2d923cf,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2023-24,2023,Vehicle excise duty,Tax Measures (Policy measures database),2023-24,-23063310.66882649,-23063310.66882649,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10310:79ed3d009d8fb88f,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,-23480742.632978946,-23480742.632978946,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10311:ed74585405de72c2,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,-24022061.786939956,-24022061.786939956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10312:ee9c5f17040e87d4,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,-24485427.231255017,-24485427.231255017,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10313:dc1bcc2596e991b8,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,-25106536.290057193,-25106536.290057193,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20789:ba6b1551624eb604,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20795:00aa383faddad564,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20790:a046616078974ab7,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-4362076.65894085,-4362076.65894085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20796:3c89a46852888700,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-387707.6119730894,-387707.6119730894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20791:4e03ce1b78416d66,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-210470198.793896,-210470198.793896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20797:b409e8b31d3da211,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-18706892.277701598,-18706892.277701598,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20792:7f357d75ca714f6f,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-109245038.2310206,-109245038.2310206,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20798:8b7af5be6ab6630d,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20793:ef0e0e1e290cfad7,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20799:970ef7bd8d05a014,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2022-23", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "FY start outside this event's documented certified-bundle support", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2022-23", + "source_row_id": "obr_pmd_nov2025:10230:b1c3f4726af79c6e", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2022 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2022-23", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "FY start outside this event's documented certified-bundle support", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2022-23", + "source_row_id": "obr_pmd_nov2025:10236:b3261d652b98e813", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "NICs", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2022 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2022-23", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2022-23", + "source_row_id": "obr_pmd_nov2025:20999:2a07dc8539d1ce9c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Net public service pension payments", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2022 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2022-23", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2022-23", + "source_row_id": "obr_pmd_nov2025:21005:cdf95df0fc97da6c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2022 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2022-23", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2022-23", + "source_row_id": "obr_pmd_nov2025:20993:9a42006baf8c0159", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2022 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2023.json", + "artifact_sha256": "ed71ced0005bee9267a0d5dcb11f01520bb353d7065560fad2cd58b814bca3ff", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": -3612261532.5637655, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -80947714.92372231, + "obr_value_gbp_decimal": "-80947714.92372231", + "pe_to_obr_ratio": 45.624626352549036, + "pe_value_gbp": -3693209247.487488, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": -3612261532.5637655, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10231:ce0a1472426c8430", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2023.json", + "artifact_sha256": "ed71ced0005bee9267a0d5dcb11f01520bb353d7065560fad2cd58b814bca3ff", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": 8990625.53614, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -8990625.53614, + "obr_value_gbp_decimal": "-8990625.53614", + "pe_to_obr_ratio": -0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": 8990625.53614, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10237:2f261725299509e1", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 42289209.888019, + "obr_value_gbp_decimal": "42289209.888019", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21000:c0139e6de0095ba4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Net public service pension payments", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -120611.9075122566, + "obr_value_gbp_decimal": "-120611.9075122566", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21006:5ca828fbfe74cf61", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -5806335.636293161, + "obr_value_gbp_decimal": "-5806335.636293161", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:20994:3447da176e4bc085", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json", + "artifact_sha256": "e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -4063669746.7404876, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -233876728.02074286, + "obr_value_gbp_decimal": "-233876728.02074286", + "pe_to_obr_ratio": 18.375263375414054, + "pe_value_gbp": -4297546474.76123, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": -4063669746.7404876, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10232:aa24b205227c35bd", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json", + "artifact_sha256": "e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -16651198.945857612, + "obr_value_gbp_decimal": "-16651198.945857612", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:20995:8087b1a02a4eee19", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json", + "artifact_sha256": "64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -4990104282.135004, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -405021326.1734674, + "obr_value_gbp_decimal": "-405021326.1734674", + "pe_to_obr_ratio": 13.3205963727396, + "pe_value_gbp": -5395125608.308472, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": -4990104282.135004, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10233:f9cad5be5ec138c8", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json", + "artifact_sha256": "64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 20568943.281972002, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -20568943.281972002, + "obr_value_gbp_decimal": "-20568943.281972002", + "pe_to_obr_ratio": -0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": 20568943.281972002, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10239:eae2e7a942d667da", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -913981.4878025111, + "obr_value_gbp_decimal": "-913981.4878025111", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21008:3fcd0f4987e122f2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -28717123.48316291, + "obr_value_gbp_decimal": "-28717123.48316291", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:20996:18794ff6dbde2924", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json", + "artifact_sha256": "632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -5626099651.11241, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -414629625.82069576, + "obr_value_gbp_decimal": "-414629625.82069576", + "pe_to_obr_ratio": 14.568976505179553, + "pe_value_gbp": -6040729276.933105, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": -5626099651.11241, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10234:7fb22cdd33e49932", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json", + "artifact_sha256": "632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 21110365.420436002, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -21110365.420436002, + "obr_value_gbp_decimal": "-21110365.420436002", + "pe_to_obr_ratio": -0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": 21110365.420436002, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10240:c53005dc3f74f60f", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 196266291.217428, + "obr_value_gbp_decimal": "196266291.217428", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21003:24d20cb8f6deed27", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Net public service pension payments", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -781447.8474404374, + "obr_value_gbp_decimal": "-781447.8474404374", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21009:ca378bb43ec6d967", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -29495474.572977465, + "obr_value_gbp_decimal": "-29495474.572977465", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20997:a2d202e6d4474250", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json", + "artifact_sha256": "9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -6036016094.287275, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -420436303.88386756, + "obr_value_gbp_decimal": "-420436303.88386756", + "pe_to_obr_ratio": 15.356553034379582, + "pe_value_gbp": -6456452398.171143, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": -6036016094.287275, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10235:fbb8ccda250b78e9", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json", + "artifact_sha256": "9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 21735019.545727, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": -21735019.545727, + "obr_value_gbp_decimal": "-21735019.545727", + "pe_to_obr_ratio": -0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.", + "residual_gbp": 21735019.545727, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10241:b45d113eb69a2a68", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; construction scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/hmrc/pensions/pension_contributions_relief.py", + "variables/gov/hmrc/pensions/private_pension_contributions_tax.py", + "variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py" + ], + "engine_version": "2.89.2", + "evidence": "pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized.", + "issues": [ + "policyengine-uk#2237" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "measure_type": "income_tax", + "missing_legs": [ + "Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.", + "Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg." + ], + "obr_value_gbp": 183277298.33039, + "obr_value_gbp_decimal": "183277298.33039", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21004:4de031e5ab4ad901", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Net public service pension payments", + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore \u00a340,000 default, \u00a34,000 tapered minimum and \u00a3240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. 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"source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20793:ef0e0e1e290cfad7", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20799:970ef7bd8d05a014", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20794:76b43ae474c9ada5", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20800:0d9ea87691014348", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + } +] diff --git a/results/uk/events/spring_budget_2023/COMPARISON.md b/results/uk/events/spring_budget_2023/COMPARISON.md new file mode 100644 index 00000000..89f9a1b2 --- /dev/null +++ b/results/uk/events/spring_budget_2023/COMPARISON.md @@ -0,0 +1,1125 @@ +# Spring Budget 2023: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned certified 2023 population uprated to calendar year Y, with government baseline policy parameters annualized from the engine's 30 April snapshot. Dict reforms directly update that processed tree and use explicit 1 January dates for annual lookups; they do not repeat fiscal conversion. These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1020 rows, 15 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 2 | 18 | -2.014 | 2.014 | +| not_expressible | 39 | 324 | -22.202 | 40.640 | +| out_of_household_scope | 48 | 678 | -63.834 | 83.759 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 23 | 180 | -18.605 | 22.208 | +| model_or_data_gap | 16 | 144 | -3.597 | 18.432 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Aggregates levy | not_available: 6 | +| Alcohol duty | not_available: 6 | +| Bank surcharge | not_available: 6 | +| Betting | not_available: 6 | +| Capital gains tax | not_available: 18 | +| Climate change levy | not_available: 6 | +| Company and other credits | not_available: 24 | +| Corporation tax (onshore) | not_available: 42 | +| Council Tax | not_available: 12 | +| Customs duty | not_available: 12 | +| Electricity generators levy | not_available: 6 | +| Energy bills subsidies | not_available: 18 | +| Fuel Duty | not_available: 6 | +| Income tax | not_available: 85, same_sign_ratio_at_least_2: 5 | +| Inheritance tax | not_available: 6 | +| Locally-financed current expenditure | not_available: 18 | +| NICs | not_available: 31, pe_zero: 5 | +| Net public service pension payments | not_available: 18 | +| Other departmental expenditure (capital) | not_available: 6 | +| Other departmental expenditure (current) | not_available: 6 | +| Other tax | not_available: 6 | +| PSCE in RDEL | not_available: 276 | +| PSGI in CDEL | not_available: 66 | +| Penalties | not_available: 6 | +| Scottish BGA (capital) | not_available: 18 | +| Scottish BGA (current) | not_available: 156 | +| Stamp duty | not_available: 18 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 36 | +| Vehicle excise duty | not_available: 6 | +| Welfare inside cap | not_available: 55, same_sign_ratio_below_0.5: 5 | +| Welfare outside cap | not_available: 18 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 60 | +| business_tax | not_available: 60 | +| capital_gains_tax | not_available: 6 | +| fuel_duty | not_available: 6 | +| income_tax | not_available: 74, pe_zero: 5, same_sign_ratio_at_least_2: 5 | +| indirect_tax | not_available: 36 | +| inheritance_tax | not_available: 24 | +| other | not_available: 198 | +| savings | not_available: 6 | +| scope | not_available: 390 | +| tax_benefit | not_available: 42 | +| transport | not_available: 6 | +| universal_credit | not_available: 7, same_sign_ratio_below_0.5: 5 | +| welfare | not_available: 90 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this bundle uses one 2023 population calibrated to later targets. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 15 computed rows and £24.777bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| 30 hours free childcare | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.037 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.058 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.079 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.101 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2022-23 | Aggregates levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2023-24 | Aggregates levy | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2024-25 | Aggregates levy | out_of_household_scope | -0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2025-26 | Aggregates levy | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2026-27 | Aggregates levy | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2027-28 | Aggregates levy | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2022-23 | Alcohol duty | not_expressible / construction_pending | -0.157 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2023-24 | Alcohol duty | not_expressible / construction_pending | -0.405 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.075 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.078 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.082 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Amending Self Assessment forms for cryptoassets | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2022-23 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.097 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.135 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.207 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.120 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.290 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.088 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.326 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.329 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.076 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2022-23 | Bank surcharge | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2022-23 | Corporation tax (onshore) | out_of_household_scope | -1.201 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2023-24 | Bank surcharge | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -7.937 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2024-25 | Bank surcharge | out_of_household_scope | -0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -10.642 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2025-26 | Bank surcharge | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -8.662 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2026-27 | Bank surcharge | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -1.548 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2027-28 | Bank surcharge | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 2.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Changes to tariff rates since Autumn Statement 2022 | 2022-23 | Customs duty | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2023-24 | Customs duty | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2024-25 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2025-26 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2026-27 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2027-28 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.502 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.222 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2024-25 | PSCE in RDEL | out_of_household_scope | -2.212 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.197 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2025-26 | PSCE in RDEL | out_of_household_scope | -4.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2026-27 | PSCE in RDEL | out_of_household_scope | -5.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2027-28 | PSCE in RDEL | out_of_household_scope | -5.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2022-23 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2023-24 | Climate change levy | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2024-25 | Climate change levy | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2025-26 | Climate change levy | out_of_household_scope | -0.294 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2026-27 | Climate change levy | out_of_household_scope | -0.315 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2027-28 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2022-23 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2023-24 | Council Tax | not_expressible / construction_pending | 0.175 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.167 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2024-25 | Council Tax | not_expressible / construction_pending | 0.179 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2025-26 | Council Tax | not_expressible / construction_pending | 0.187 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2026-27 | Council Tax | not_expressible / construction_pending | 0.194 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.184 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2027-28 | Council Tax | not_expressible / construction_pending | 0.201 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.191 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2022-23 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2023-24 | Council Tax | not_expressible / construction_pending | 0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2024-25 | Council Tax | not_expressible / construction_pending | 0.030 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2025-26 | Council Tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2026-27 | Council Tax | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2027-28 | Council Tax | not_expressible / construction_pending | 0.036 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2023-24 | Company and other credits | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2024-25 | Company and other credits | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2025-26 | Company and other credits | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2026-27 | Company and other credits | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2027-28 | Company and other credits | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2023-24 | Company and other credits | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2024-25 | Company and other credits | out_of_household_scope | -0.088 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2025-26 | Company and other credits | out_of_household_scope | -0.138 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2026-27 | Company and other credits | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2027-28 | Company and other credits | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2023-24 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.750 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2024-25 | PSGI in CDEL | out_of_household_scope | -2.250 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.510 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2025-26 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.521 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2026-27 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.535 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2027-28 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.091 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.206 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.241 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.046 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.066 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: improve and expand access to Midlife MOT | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.035 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.924 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | -0.924 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 1.103 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | -1.103 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 1.292 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | -1.292 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 1.201 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -1.201 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 1.097 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -1.097 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.055 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.094 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.059 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pilot WorkWell Partnerships Programme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2022-23 | Electricity generators levy | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2023-24 | Electricity generators levy | out_of_household_scope | -0.265 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2024-25 | Electricity generators levy | out_of_household_scope | -0.285 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2025-26 | Electricity generators levy | out_of_household_scope | -0.330 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2026-27 | Electricity generators levy | out_of_household_scope | -0.325 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2027-28 | Electricity generators levy | out_of_household_scope | -0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Bills Discount Scheme | 2022-23 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2023-24 | Energy bills subsidies | not_expressible / construction_pending | -0.547 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2024-25 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2025-26 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2026-27 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2027-28 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2022-23 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2023-24 | Energy bills subsidies | not_expressible / model_or_data_gap | -0.382 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2024-25 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2025-26 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2026-27 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2027-28 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2022-23 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2023-24 | Energy bills subsidies | not_expressible / construction_pending | -2.949 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2024-25 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2025-26 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2026-27 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2027-28 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2022-23 | Fuel Duty | not_expressible / construction_pending | -0.046 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2023-24 | Fuel Duty | not_expressible / construction_pending | -4.846 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2024-25 | Fuel Duty | not_expressible / construction_pending | -2.612 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2025-26 | Fuel Duty | not_expressible / construction_pending | -2.577 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2026-27 | Fuel Duty | not_expressible / construction_pending | -2.552 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2027-28 | Fuel Duty | not_expressible / construction_pending | -2.540 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Funding for further labour market pilots and evaluations | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2022-23 | Betting | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2023-24 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2024-25 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2025-26 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2026-27 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2027-28 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2022-23 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2023-24 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HGV levy: introduce new reformed levy from August 2023 | 2022-23 | Other tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2023-24 | Other tax | not_expressible / construction_pending | -0.043 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2024-25 | Other tax | not_expressible / construction_pending | -0.065 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2025-26 | Other tax | not_expressible / construction_pending | -0.066 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2026-27 | Other tax | not_expressible / construction_pending | -0.068 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2027-28 | Other tax | not_expressible / construction_pending | -0.072 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HMRC: investment in debt management capability | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.034 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | VAT | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.160 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.118 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.203 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.133 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.069 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.068 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.028 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.048 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.080 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.033 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.046 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increase employment advisers in health settings | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.036 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.107 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.142 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Introduce an elective accruals basis for the Carried Interest rules | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.079 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Levelling up and pride in place funding | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.153 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | NICs | not_expressible / model_or_data_gap | -0.019 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Net public service pension payments | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.235 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.029 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Net public service pension payments | out_of_household_scope | 0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.770 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.039 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Net public service pension payments | out_of_household_scope | 0.098 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.799 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.040 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Net public service pension payments | out_of_household_scope | 0.100 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.833 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.041 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Net public service pension payments | out_of_household_scope | 0.103 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | NICs | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.054 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.396 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.078 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.512 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.072 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.430 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.059 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.033 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.036 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.038 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.039 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2022-23 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2023-24 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2024-25 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2025-26 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2026-27 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2027-28 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | Welfare outside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2023-24 | Net public service pension payments | out_of_household_scope | -0.603 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2024-25 | Net public service pension payments | out_of_household_scope | -0.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2025-26 | Net public service pension payments | out_of_household_scope | 0.129 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2026-27 | Net public service pension payments | out_of_household_scope | 0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2027-28 | Net public service pension payments | out_of_household_scope | 0.210 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2022-23 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2023-24 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2025-26 | Penalties | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2026-27 | Penalties | out_of_household_scope | 0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2027-28 | Penalties | out_of_household_scope | 0.155 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Income tax | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | NICs | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Income tax | partial | -0.081 | -3.693 | 45.625 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | NICs | partial | -0.009 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Net public service pension payments | out_of_household_scope | 0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Income tax | partial | -0.234 | -4.298 | 18.375 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | NICs | partial | -0.014 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Net public service pension payments | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Income tax | partial | -0.405 | -5.395 | 13.321 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | NICs | partial | -0.021 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Net public service pension payments | out_of_household_scope | 0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Income tax | partial | -0.415 | -6.041 | 14.569 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | NICs | partial | -0.021 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Net public service pension payments | out_of_household_scope | 0.196 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Income tax | partial | -0.420 | -6.456 | 15.357 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | NICs | partial | -0.022 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Net public service pension payments | out_of_household_scope | 0.183 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2237 | +| Potholes Fund: increase resources to maintain and improve local roads | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.218 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | -0.014 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2023-24 | Company and other credits | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2024-25 | Company and other credits | out_of_household_scope | -0.283 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2025-26 | Company and other credits | out_of_household_scope | -0.457 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2026-27 | Company and other credits | out_of_household_scope | -0.507 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2027-28 | Company and other credits | out_of_household_scope | -0.534 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2023-24 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2024-25 | Company and other credits | out_of_household_scope | -0.107 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2025-26 | Company and other credits | out_of_household_scope | -0.077 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2026-27 | Company and other credits | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2027-28 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.053 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.025 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Scaling up musculoskeletal support hubs | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2022-23 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2023-24 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2024-25 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2025-26 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2026-27 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2026-27 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2027-28 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2027-28 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2022-23 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2023-24 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2024-25 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2025-26 | Income tax | not_expressible / construction_pending | 0.026 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2026-27 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2027-28 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Suicide prevention fund | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2022-23 | PSCE in RDEL | out_of_household_scope | -2.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2022-23 | PSGI in CDEL | out_of_household_scope | 3.557 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | Income tax | not_expressible / construction_pending | -0.024 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2022-23 | Tobacco duty | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.024 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.028 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2022-23 | Welfare inside cap | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2023-24 | Welfare inside cap | partial | -0.041 | -0.002 | 0.056 | same_sign_ratio_below_0.5 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2024-25 | Welfare inside cap | partial | -0.087 | -0.002 | 0.021 | same_sign_ratio_below_0.5 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2025-26 | Welfare inside cap | partial | -0.075 | -0.002 | 0.023 | same_sign_ratio_below_0.5 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2026-27 | Welfare inside cap | partial | -0.082 | -0.002 | 0.024 | same_sign_ratio_below_0.5 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2027-28 | Welfare inside cap | partial | -0.087 | -0.002 | 0.024 | same_sign_ratio_below_0.5 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2023-24 | VAT | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2024-25 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2025-26 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2026-27 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2027-28 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2023-24 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2024-25 | VAT | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2025-26 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2026-27 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2027-28 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2023-24 | VAT | not_expressible / construction_pending | -0.039 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2024-25 | VAT | not_expressible / construction_pending | -0.045 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2025-26 | VAT | not_expressible / construction_pending | -0.046 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2026-27 | VAT | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2027-28 | VAT | not_expressible / construction_pending | -0.048 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2022-23 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2023-24 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.025 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Wraparound childcare: pathfinder scheme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.210 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.109 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | + +## Construction caveats + +* `spring_budget_2023__pension_annual_allowance_package`: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. +* `spring_budget_2023__uc_childcare_cap_increase`: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. + +## Review diagnoses + +* `spring_budget_2023__pension_annual_allowance_package` — PE model issue; construction scope: pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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b/results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json @@ -0,0 +1,97 @@ +{ + "baseline_world": { + "executed": "certified world with pe_baseline_modifier", + "reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + } + }, + "calendar_year_proxy": "PE calendar year 2027 proxies FY 2027-28.", + "certified_aggregates_gbp": { + "universal_credit": 40661555824.15493 + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "components": [ + "spring_budget_2023__uc_childcare_cap_increase" + ], + "construction": "reversal_on_certified_world", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "dataset_sha256_after": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "dataset_sha256_before": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "engine_version": "2.89.2", + "event": "spring_budget_2023", + "fiscal_event": "Spring Budget 2023", + "fy_proxy": "2027-28", + "head_channels": { + "universal_credit": "spending" + }, + "head_definitions": [ + { + "channel": "spending", + "obr_head": "Welfare inside cap", + "pe_variables": [ + "universal_credit" + ] + } + ], + "head_effects": { + "universal_credit": -2069178.6504898071 + }, + "head_variables": [ + "universal_credit" + ], + "literal_reform_minus_baseline": { + "universal_credit": 2069178.6504898071 + }, + "literal_reversal_minus_certified_gbp": { + "universal_credit": 2069178.6504898071 + }, + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "measure_total_gbp": -2069178.6504898071, + "null_executed_as_no_limit": [], + "policyengine_core_version": "3.27.1", + "policyengine_version": "5.0.2", + "reform_world": { + "executed": "certified world as served (current law)", + "reform_dict": null + }, + "registry_sha256": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "schema_version": 1, + "scope": "sum of declared fiscal heads; static household microsimulation", + "sign_convention": "positive_gain_to_exchequer", + "totals": { + "baseline": { + "heads": { + "universal_credit": 40659486645.50444 + } + }, + "reform": { + "heads": { + "universal_credit": 40661555824.15493 + } + } + }, + "variable_metadata": { + "universal_credit": { + "definition_period": "year", + "documentation": null, + "engine_source": "policyengine_uk/variables/gov/dwp/universal_credit/universal_credit.py", + "entity": "benunit", + "label": "Universal Credit", + "unit": "currency-GBP" + } + }, + "year": 2027 +} diff --git a/results/uk/events/spring_budget_2024/COMPARISON.csv b/results/uk/events/spring_budget_2024/COMPARISON.csv new file mode 100644 index 00000000..e2fb2b79 --- /dev/null +++ b/results/uk/events/spring_budget_2024/COMPARISON.csv @@ -0,0 +1,817 @@ +event_slug,source_row_id,measure_key,title,classification,gap_kind,measure_type,fy,year,tax_head,source_table,source_column,obr_value_gbp,obr_value_gbp_decimal,pe_value_gbp,gap_gbp,pe_to_obr_ratio,ratio_bin,status,reason,construction_note,missing_legs,head_variables,artifact,artifact_sha256,axes,decomposition_status,valued_components,unsized_axes,residual_gbp,residual_label,explained_share,explained_share_withheld,diagnosis +spring_budget_2024,obr_pmd_nov2025:22583:85eaa40e53cc716d,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22589:a6bab0ec5ff6e8b5,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22584:0a4d61013a35d81b,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,48740417.632393815,48740417.632393815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22590:48b387ca9c26c375,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-48463451.496636175,-48463451.496636175,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22585:a37e50e541384479,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22591:73a8f3ffa32d65f3,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22586:d490a64ca20d60e9,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22592:4f240c11021b9b05,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22587:b01f5150aea80d54,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22593:0a7643a1fe9a33aa,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22588:b12189d21a5d2f6c,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22594:c61d2185bce5a54a,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22571:7704f17ec13efce9,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22577:cb41b11b5e720356,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22572:36be0648298246bc,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,237228046.39872903,237228046.39872903,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22578:8d1c5920e4fbc311,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-237470912.33351725,-237470912.33351725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22573:e09366a4ff2a8df4,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22579:5c6f051268a9ddf1,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22574:5036df31ca3eb2ee,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22580:d5519bd573cd59f8,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22575:073916f7a7765b63,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22581:be0173c2ce35e18f,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22576:b8b4431f4ef3acbb,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22582:54b8ae67cc582118,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11124:1370b0829a936a96,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2023-24,2023,Air passenger duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11125:3ec9ceac823f080d,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,Air passenger duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11126:8162e09a3a77377f,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,Air passenger duty,Tax Measures (Policy measures database),2025-26,109000000.0,109000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11127:14b9ca6c561fad6e,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,Air passenger duty,Tax Measures (Policy measures database),2026-27,121000000.0,121000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11128:8cd3098f16a0d804,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,Air passenger duty,Tax Measures (Policy measures database),2027-28,128000000.0,128000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11129:3d2497ebd7d72865,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,Air passenger duty,Tax Measures (Policy measures database),2028-29,138000000.0,138000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10998:aed1a962e60d59de,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2023-24,2023,Alcohol duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10999:9da0b052df34e265,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-186429445.90949145,-186429445.90949145,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11000:c77d6353185b886d,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-345479154.3355854,-345479154.3355854,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11001:9547fb5df8af1060,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-364773282.26354814,-364773282.26354814,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11002:d50e504db439726e,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-385116478.99953604,-385116478.99953604,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11003:0e297dbcc4061898,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,-404784073.0329416,-404784073.0329416,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22523:f2dd4d820adc696a,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22529:e350f721b9638396,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22524:762bb7678e80a1ef,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,6227696.857395281,6227696.857395281,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22530:1af2b32ec17ea648,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22525:d618788dc3f7300b,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22531:04ac6fc59b732d9e,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22526:a4e8bcb4fca1c799,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22532:d208f89a62510bfc,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22527:3f82266b463a9969,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22533:4da9d62fabbd1f4f,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22528:5ef02c5c9ca07e79,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22534:835029a0d2c3a500,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22259:83e51e739b3cf406,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22260:1d6dbcf618ecaa6c,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22261:d5c615cf5d86a404,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-60514637.52015126,-60514637.52015126,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22262:b3ea4e9face70aef,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-66092998.79734493,-66092998.79734493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22263:131897d4c3b8b67d,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-77660216.75393721,-77660216.75393721,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22264:e3b9c93f93f75169,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-81054543.38848066,-81054543.38848066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11010:691979b57128961c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11016:62099dd7eef580c0,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,106000.0,106000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22241:f5c022b35b04cc4b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22235:12f8ce0250b1e514,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22247:b2e301bd098c2145,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22253:95ae1f7f4b67f4a7,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11011:b82c2d17ed0c49cd,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-7040911.0,-7040911.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11017:3ec71567d8e1a2bd,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1955000.0,1955000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22242:0d6b9b52a2a8dd5c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,4365364.82,4365364.82,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22236:c087a7c052282eef,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,-4365364.82,-4365364.82,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22248:309a8a2d2379b480,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-637337.38269497,-637337.38269497,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22254:ecaf335c974ffac3,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-682453.6974812642,-682453.6974812642,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11012:46d5ac783988c26c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-19177314.0,-19177314.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11018:7800b7cebd0e6432,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,4814000.0,4814000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22243:98b75367f580f7e1,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,10355749.559999999,10355749.559999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22237:fe010f274aa1a149,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-10355749.559999999,-10355749.559999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22249:dec57f3b7d4ef00e,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1735914.445144897,-1735914.445144897,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22255:19400997c9cfca37,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1858797.6537495237,-1858797.6537495237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11013:2d4088c398a7bc35,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-40235374.0,-40235374.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11019:1393297bae51a3d0,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,7591000.0,7591000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22244:3fd306e3b277650a,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,21727101.96,21727101.96,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22238:6e606cacca9c7f34,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-21727101.96,-21727101.96,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22250:73a25b19c3252520,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3642072.4472888866,-3642072.4472888866,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22256:5c44aaeddd2f3a0f,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3899890.1925960327,-3899890.1925960327,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11014:ee572144246cf3a9,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-43738848.0,-43738848.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11020:553c60cc8bd25efe,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,8278000.000000001,8278000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22245:9d87e70dd9f38666,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,23618977.919999998,23618977.919999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22239:fbc762f13a3e6e64,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-23618977.919999998,-23618977.919999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22251:a942dec428b2ad0d,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3959203.987440421,-3959203.987440421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22257:1363a57f2df9f97b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-4239471.077133483,-4239471.077133483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11015:0f9e5109a8155e43,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-47699007.0,-47699007.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11021:5fc6a2b96e632c75,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,9092000.0,9092000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22246:306d2587a9df1fbe,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,25757463.78,25757463.78,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22240:ac9becc95384fd65,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-25757463.78,-25757463.78,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22252:b88e31ac3c22c03b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4317674.272339054,-4317674.272339054,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22258:aa5ef11537ed730c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-4623317.024364419,-4623317.024364419,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11196:0ce8721747e6595f,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11202:14f2528bce637d41,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-575000.0,-575000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11208:2eea1193debdfe39,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22385:b48d4d18c5769070,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22397:c85aece17ae880ee,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22403:ab062a1d4bed6ab8,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22391:c68d2008616962da,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11197:28acc0a1e2d1487c,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,39264511.0,39264511.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11203:94bf071a15498d62,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-6554000.0,-6554000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11209:94f6af61c8442b45,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22386:bb5a2cdab86810a6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-24343996.819999997,-24343996.819999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22398:cf589ac9a49c44d0,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,24343996.819999997,24343996.819999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22404:ad74eed16a87c2da,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3554190.7394565637,3554190.7394565637,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22392:740a9012dcbcbf0e,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,3805787.4487752747,3805787.4487752747,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11198:488007d789fbb28a,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,39911728.0,39911728.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11204:0385fcb6faf1fea6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-7135000.0,-7135000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11210:6e83802232a9deb6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-246601.20394437143,-246601.20394437143,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22387:edd74af356a199b4,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-21552333.12,-21552333.12,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22399:d5a6780d7c467ea5,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,21552333.12,21552333.12,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22405:e4f3ce34b248d638,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,3609378.0035027578,3609378.0035027578,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22393:0ae8f0b93c716449,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,3856490.6587977307,3856490.6587977307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11199:d1d0099eb854c7ff,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,40558945.0,40558945.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11205:c6e8f4a67be76bac,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-7249000.0,-7249000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11211:5f7f4115e1fc8d17,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-179939.92306349633,-179939.92306349633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22388:0e356e03c029ea76,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-21901830.300000004,-21901830.300000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22400:938dacc61b9205ae,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,21901830.300000004,21901830.300000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22406:fcc68e9343cb67e4,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,3668884.8615882713,3668884.8615882713,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22394:35e703c410ded520,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3922452.198418011,3922452.198418011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11200:7cf207287268ac54,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,41206163.0,41206163.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11206:3a448f074a0051c6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-7388000.000000001,-7388000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11212:3ab16bd806684aea,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-182455.41626901345,-182455.41626901345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22389:89b80003bd1b8905,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-22251328.02,-22251328.02,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22401:c8267176bee87bf7,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,22251328.02,22251328.02,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22407:006fa466e332be05,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3727438.4484712495,3727438.4484712495,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22395:62e3e36f354d9b98,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,3985038.596444012,3985038.596444012,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11201:2cb2b6d500c1823d,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,41997206.0,41997206.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11207:70cf4edaf128ed28,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-7544000.000000001,-7544000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11213:1b1997643ffbf078,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-185880.83358512248,-185880.83358512248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22390:12d8f5f77e526e03,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-22678491.24,-22678491.24,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22402:7f6255e72739d9ca,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,22678491.24,22678491.24,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22408:c31b3d94f2981ed7,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,3798997.9619516763,3798997.9619516763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22396:6c499c331b4fa366,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,4061520.061124681,4061520.061124681,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11028:72f269468423a68a,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,-50022606.62645695,-50022606.62645695,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11040:dbcbd9be77d1da89,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22295:41e856c045e523c0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-337421.74013477674,-337421.74013477674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22289:8c9eba04dc9ad897,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-776358.0741827128,-776358.0741827128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11034:82fc6f15d9dfc4e0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-16922843.09582915,-16922843.09582915,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11029:8e8171067ef69b17,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,130402909.61188968,130402909.61188968,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11041:b151be9fd49b1f3e,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-13498785.085011732,-13498785.085011732,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22296:a11b54e05491efc3,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3535911.7806560462,3535911.7806560462,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22290:fff96c7d48efad86,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,7474191.13259057,7474191.13259057,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11035:4f42550915956e40,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,181224951.69461846,181224951.69461846,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11030:183ea888e1c560c0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,226540382.48397982,226540382.48397982,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11042:1679be5ab2686366,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-93901701.60914347,-93901701.60914347,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22297:a56fc804f97cf063,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,3258052.570401102,3258052.570401102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22291:cf290229581d8a72,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,3676971.937770503,3676971.937770503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11036:92189b4798f07f70,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,209866861.7956172,209866861.7956172,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11031:d80564fab96389b3,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,21019383.49005138,21019383.49005138,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11043:2f018da119fb9fbd,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-89853972.88726906,-89853972.88726906,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22298:b203f77935c3ffa6,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1355744.069633929,1355744.069633929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22292:0bd5ea9480c7d596,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-497754.6159642499,-497754.6159642499,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11037:37ee37b476965cb6,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,113607294.44914472,113607294.44914472,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11032:2013ce3b05ca75ae,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-47354708.39343674,-47354708.39343674,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11044:386b5d2a38528488,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-29497340.136481203,-29497340.136481203,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22299:e17ba8e48720cc57,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,2132755.5743806385,2132755.5743806385,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22293:36523ddee5fba213,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,3696647.0574503955,3696647.0574503955,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11038:ebca92c7dceca23f,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,120472997.26232277,120472997.26232277,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11033:c3dab211c57040f2,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-82052167.53961134,-82052167.53961134,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11045:8f0328b8ffe1dd67,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-43341244.15094194,-43341244.15094194,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22300:48147b8fa70afbf4,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2069465.4854584278,2069465.4854584278,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22294:9003080c2bcd971c,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,2998276.4580703727,2998276.4580703727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11039:939b2d63b3aa75e4,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,124389684.21464723,124389684.21464723,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11322:79b4cee123f5538d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,CBAM,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22475:a81054ce5ffe15ec,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22481:650f4061f442f36a,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11323:579de8cda573aa5f,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,CBAM,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22476:f91fde72b2726e7f,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22482:0870487e1caacd78,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11324:a80932f00e04ae57,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,CBAM,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22477:b4fda02aa463be9d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22483:34b22fa69211274e,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11325:38906e6e4b45919d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,CBAM,Tax Measures (Policy measures database),2026-27,39227741.06451901,39227741.06451901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22478:ab6165ebf2058cdd,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22484:55d2aca6a047f177,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11326:1783181e58c4d643,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,CBAM,Tax Measures (Policy measures database),2027-28,168121572.29340285,168121572.29340285,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22479:77fcac6f9d4b54bb,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22485:8d3d0484669c18f5,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11327:c4ca906637184b91,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,CBAM,Tax Measures (Policy measures database),2028-29,202848658.90010118,202848658.90010118,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22480:097a750c1eaf967d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22486:2d03ef62c7b597da,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11190:5386af6372bf93e3,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11191:d463be74698f775c,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11192:b9d907cd852483e9,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,12062712.360021649,12062712.360021649,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11193:d89bf246d066c8b8,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,5692288.392211686,5692288.392211686,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11194:94852c352ab108b5,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2542924.1085681813,2542924.1085681813,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11195:a546e0671ef77314,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,661413.420903593,661413.420903593,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10962:1552bf784a1d7a0a,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10950:cfbd201bdcc71ff6,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2023.json,48e728eff7dc0d687b3ec260bde21419305c4b34092eb3b25d4535d2efb63686,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10956:fe78e076cc7bb65b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2023.json,48e728eff7dc0d687b3ec260bde21419305c4b34092eb3b25d4535d2efb63686,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22175:c61213e1325dab69,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22181:84f54c5d1c2eee0c,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22169:cfddc3a6fdeecca3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2023.json,48e728eff7dc0d687b3ec260bde21419305c4b34092eb3b25d4535d2efb63686,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10963:90e1bf4e6455e6ed,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-79184369.62181474,-79184369.62181474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10951:49c3da315ada632b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10957:34718787787f7089,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9398545217.0,-9398545217.0,-11082510181.993792,-1683964964.9937916,1.179172938589246,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1683964964.9937916,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22176:91b90277f32ee81d,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22182:0407f81829b783d3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22170:45627d3976bd492a,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,116785957.00772288,116785957.00772288,86201088.67014313,-30584868.337579757,0.7381117634241142,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-30584868.337579757,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10964:a7faf866a29dd04c,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-257011258.1263346,-257011258.1263346,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10952:4fd6a5a070b4cece,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,259609076.2966184,259609076.2966184,0.0,-259609076.2966184,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,19d105d4abc3f2d612ef65b715fc5b19f0045cd495594472eea84208abebf89a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-259609076.2966184,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10958:c7a912de7a1a9114,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9471678518.883171,-9471678518.883171,-11685772883.678026,-2214094364.794855,1.2337594503847165,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,19d105d4abc3f2d612ef65b715fc5b19f0045cd495594472eea84208abebf89a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2214094364.794855,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22177:7951bb67665daeb2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,2307547.6735691633,2307547.6735691633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22183:bc17379ef6f3a48b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,18690314.38819628,18690314.38819628,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22171:93d8943dfe121528,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,153502785.7708676,153502785.7708676,94249253.54277039,-59253532.2280972,0.613990508833211,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,19d105d4abc3f2d612ef65b715fc5b19f0045cd495594472eea84208abebf89a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-59253532.2280972,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-394591309.94431406,-394591309.94431406,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10953:5e4605a850c3f718,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,318779563.0547339,318779563.0547339,0.0,-318779563.0547339,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,5d382a5c9c226fdc759a41d0ca1351bfd72a4ad27118f73fb022b50827cf26d7,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-318779563.0547339,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10959:424db47edb88e339,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9619251699.103523,-9619251699.103523,-12070073648.808764,-2450821949.7052402,1.2547830149754422,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,5d382a5c9c226fdc759a41d0ca1351bfd72a4ad27118f73fb022b50827cf26d7,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2450821949.7052402,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22178:7e29523685e665e3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,3695827.832962292,3695827.832962292,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22184:cdeff505e05e7e8d,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,30199807.682759583,30199807.682759583,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22172:8c021f0cf80fe71b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171891919.98605588,171891919.98605588,104678630.74134064,-67213289.24471524,0.6089793560385638,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,5d382a5c9c226fdc759a41d0ca1351bfd72a4ad27118f73fb022b50827cf26d7,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-67213289.24471524,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10966:456be6c0d69212e2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-507303024.5558485,-507303024.5558485,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10954:9f544c20c7f55f9e,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,403939444.51041263,403939444.51041263,0.0,-403939444.51041263,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,7acb2c151eae5c0d7127a833cb6926bb651a988f280715cd79942af8e5202e41,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-403939444.51041263,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10960:fa02958b7f130d94,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9817942032.094347,-9817942032.094347,-12356159334.317142,-2538217302.2227955,1.2585284465853936,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,7acb2c151eae5c0d7127a833cb6926bb651a988f280715cd79942af8e5202e41,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2538217302.2227955,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22179:06fd4ca2443593c5,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,4888303.581634605,4888303.581634605,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22185:b33d18992cb585a3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,40582505.84144913,40582505.84144913,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22173:3beb0f8e7601b1e2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,169987825.88819343,169987825.88819343,109333370.59695435,-60654455.29123908,0.6431835340306458,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,7acb2c151eae5c0d7127a833cb6926bb651a988f280715cd79942af8e5202e41,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-60654455.29123908,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10967:74cca71eaf790883,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-606264933.6074729,-606264933.6074729,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10955:f6669fdf7dfdb034,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,472438340.54904956,472438340.54904956,0.0,-472438340.54904956,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,b486fe4fa108dd1ab14834f96887d46787143caa5542fc82db7a52108b5d93df,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-472438340.54904956,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10961:cc058843879051af,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-10088448612.903854,-10088448612.903854,-12663862924.5513,-2575414311.6474457,1.255283484157644,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,b486fe4fa108dd1ab14834f96887d46787143caa5542fc82db7a52108b5d93df,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2575414311.6474457,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22180:d3ab9da8189aac68,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,5891241.045842691,5891241.045842691,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22186:471c557dcd62c5e3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,49049102.92159304,49049102.92159304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22174:b9088212717e5ab4,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,179643987.88710764,179643987.88710764,109787606.17053986,-69856381.71656778,0.611139885402304,same_sign_ratio_0.5_to_0.8,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.",The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%.,"[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,b486fe4fa108dd1ab14834f96887d46787143caa5542fc82db7a52108b5d93df,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-69856381.71656778,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10980:deff8921a24aba7e,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10968:f0c2d5c4f10ba12c,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2023.json,5c540b7158ad426f82023df034744c02507ed4a4aa56bd1944458fed0b96aeb6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10974:fdd0e608076292a8,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2023.json,5c540b7158ad426f82023df034744c02507ed4a4aa56bd1944458fed0b96aeb6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22193:b3628ed306ea8ac5,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22199:1f16d2f22987a987,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22187:cc8ffca6f2f5e590,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2023.json,5c540b7158ad426f82023df034744c02507ed4a4aa56bd1944458fed0b96aeb6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10981:ee23395fc58c2e94,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-51767991.29394705,-51767991.29394705,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10969:8dde405208f86bbd,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,ffcc6f491732be630b29189d1603666a728313f546618b5e82303e1acdd38434,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10975:497e18b9ba827fa3,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-666527506.0,-666527506.0,-1114763387.7151809,-448235881.7151809,1.6724941996845077,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,ffcc6f491732be630b29189d1603666a728313f546618b5e82303e1acdd38434,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-448235881.7151809,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22194:376f5e7bc1c25928,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22200:454271d3e97ec8eb,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22188:9f98363a90ba075c,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,8282266.46359137,8282266.46359137,12922100.778694153,4639834.315102783,1.5602131174479081,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,ffcc6f491732be630b29189d1603666a728313f546618b5e82303e1acdd38434,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",4639834.315102783,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10982:c5dd8885d4087144,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-168735106.836742,-168735106.836742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10970:e5f920b816ad93c4,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-13569766.240896903,-13569766.240896903,0.0,13569766.240896903,-0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,6dfaaecaa9c800e46c93d152d1637363bd4ceedac75066f48b5af3fa35d74cb0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",13569766.240896903,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10976:230199453880fc45,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-678431604.2694858,-678431604.2694858,-1129913657.7188382,-451482053.4493524,1.665479100042066,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,6dfaaecaa9c800e46c93d152d1637363bd4ceedac75066f48b5af3fa35d74cb0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-451482053.4493524,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22195:db7688f590170511,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-114801.40530596992,-114801.40530596992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22201:b16f4f7afafa9096,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-997809.9481561502,-997809.9481561502,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22189:215059939a4b5efc,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,10961860.496165676,10961860.496165676,12695757.11100769,1733896.6148420144,1.158175395084485,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,6dfaaecaa9c800e46c93d152d1637363bd4ceedac75066f48b5af3fa35d74cb0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1733896.6148420144,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10983:7b2d9bff53b719f4,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-261460322.13189438,-261460322.13189438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10971:395ed623a9b23942,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,190810413.8027605,190810413.8027605,0.0,-190810413.8027605,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,d814f3a0c7cb6a75f5dbf50558a56e457ae2b87914d36f77d751ec82bf3b18dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-190810413.8027605,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10977:57eced9fbf6bab3b,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-699520927.4729086,-699520927.4729086,-1167913753.6299438,-468392826.15703523,1.6695908696386719,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,d814f3a0c7cb6a75f5dbf50558a56e457ae2b87914d36f77d751ec82bf3b18dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-468392826.15703523,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22196:7b25d8523b72e3f3,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2125010.8932561795,2125010.8932561795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22202:b518451c4427e13f,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,18510713.28964108,18510713.28964108,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22190:dc5ace295177c84b,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,12431759.575112479,12431759.575112479,15403093.633636475,2971334.058523996,1.239011544630609,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,d814f3a0c7cb6a75f5dbf50558a56e457ae2b87914d36f77d751ec82bf3b18dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2971334.058523996,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10984:f4db3cecac0c3af9,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-340412870.2895398,-340412870.2895398,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10972:7571c928a69b0431,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,280547244.177091,280547244.177091,0.0,-280547244.177091,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,9411f83de5a260f1c00b5791bfd7d8734364a16f1e59b2a73a2a2358e4451e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-280547244.177091,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10978:58862ededbda2b44,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-724046189.4069313,-724046189.4069313,-1215475927.791809,-491429738.3848778,1.6787270557799767,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,9411f83de5a260f1c00b5791bfd7d8734364a16f1e59b2a73a2a2358e4451e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-491429738.3848778,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22197:1c94607e6780e917,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3140514.8034139248,3140514.8034139248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22203:bdc8349aedf6e875,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,27845249.26110863,27845249.26110863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22191:6f3ee686a895fd60,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,12442805.897162085,12442805.897162085,16239100.814880371,3796294.9177182857,1.305099585181517,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,9411f83de5a260f1c00b5791bfd7d8734364a16f1e59b2a73a2a2358e4451e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",3796294.9177182857,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10985:22cea5b4798ba0ee,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-410829092.7864674,-410829092.7864674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10973:fd336468dba2c601,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,360149917.4721497,360149917.4721497,0.0,-360149917.4721497,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,f0f483a5c5153c97db991f069aaa65ed78ba3d96e4b779f54ba9dbefe81aace1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-360149917.4721497,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10979:3e84f55a7dc5bd63,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-764340090.0783666,-764340090.0783666,-1263944357.8132381,-499604267.7348715,1.6536413230446252,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,f0f483a5c5153c97db991f069aaa65ed78ba3d96e4b779f54ba9dbefe81aace1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-499604267.7348715,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22198:f6d029286c02e545,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,4010573.3368453695,4010573.3368453695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22204:5467614330bcf0e5,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,36067685.735214405,36067685.735214405,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22192:79bd1761809b7468,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,13483110.03993607,13483110.03993607,16707183.741485596,3224073.7015495263,1.239119438467834,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,f0f483a5c5153c97db991f069aaa65ed78ba3d96e4b779f54ba9dbefe81aace1,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",3224073.7015495263,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:11334:87e1d70a34202ffd,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22499:09301d5948c37dbe,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11335:75a4c76baab95d63,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,41000000.0,41000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22500:e95ebbc0fb283035,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-41000000.0,-41000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11336:49c05482500bf25f,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,45000000.0,45000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22501:eac7e3eb02608a05,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-45000000.0,-45000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11337:724d65c7b13af015,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,57000000.0,57000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22502:bb1ac34a29dfdb3f,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-57000000.0,-57000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11338:0017bceabd59859b,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,80000000.0,80000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22503:a7672eb74088ca51,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-80000000.0,-80000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11339:37b5129318ec13bb,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,106000000.0,106000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22504:168372f52dd77c2b,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-106000000.0,-106000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11328:564df0a5befe663e,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22493:b408ec960ad282d7,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11329:58653d15ab2c4c05,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,29000000.0,29000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22494:523c40bd614976b1,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11330:e5b86a234c1a4768,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,31000000.0,31000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22495:9a0c784fe0965a08,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11331:1e029a0bf8ce5723,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,32000000.0,32000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22496:fb70874ab4055922,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-32000000.0,-32000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11332:e54e19c3340cb7b0,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,34000000.0,34000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22497:a46ab56f03fb1dbb,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-34000000.0,-34000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11333:cb9ed26b4e0a19c9,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,36000000.0,36000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22498:f2cb8a13b3d2813a,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-36000000.0,-36000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11178:92b41d4c9e3f2da6,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22373:78b3524a60e42e50,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22379:afecd7fe77a9329f,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11179:8140976da46b4813,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22374:aaed964b9e1c42a4,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22380:600bf769a487e3dd,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11180:e19c44fb31bf6b1d,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22375:98b2099b8201c2d7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22381:9d91fce5830da724,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11181:baf428fd751085d7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,37490000.0,37490000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22376:a76a8c44e39be567,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22382:a58744856bd46b50,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11182:a3c500cf57d1b9e7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,99490000.0,99490000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22377:ad4d41ddef6cb8ae,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22383:134343023acca2ef,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11183:3f454bb9b659fff8,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,75720000.0,75720000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22378:b4828a74e3bfab38,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22384:4aaa49d1f10165c9,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22211:b9b4ba564109801a,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22217:9a0af704412b9f09,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22212:13a62268c3aa1f71,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4124540.038837508,-4124540.038837508,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22218:7861d7a6e0e55c73,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-367520.5869357226,-367520.5869357226,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22213:1336280cceee4fe8,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4221190.385567588,-4221190.385567588,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22219:ba4e183bccf03efc,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-376132.6968493874,-376132.6968493874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22214:d73e07b967e86a20,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4335880.128343459,-4335880.128343459,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22220:17f5259f545820d0,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-386352.22222278523,-386352.22222278523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22215:2504a11f7ea8d184,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4460254.849824992,-4460254.849824992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22221:b31f39ff52c71deb,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-397434.7357172459,-397434.7357172459,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22216:d54ae8c19e3547f1,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4591350.660371048,-4591350.660371048,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22222:e39011e43099974c,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-409116.1374694473,-409116.1374694473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11136:803c496f3a367465,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2023-24,2023,Crime levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11137:7c203172c380734b,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2024-25,2024,Crime levy,Tax Measures (Policy measures database),2024-25,24920000.0,24920000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11138:8b14a0ce5c0d4bfd,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2025-26,2025,Crime levy,Tax Measures (Policy measures database),2025-26,22878000.0,22878000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11139:4e85478a2b486847,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2026-27,2026,Crime levy,Tax Measures (Policy measures database),2026-27,24228000.0,24228000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11140:466535763015b45c,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2027-28,2027,Crime levy,Tax Measures (Policy measures database),2027-28,25128000.0,25128000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11141:14b0f6eea0609892,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2028-29,2028,Crime levy,Tax Measures (Policy measures database),2028-29,26028000.0,26028000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11118:1e02e39bde1587f8,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2023-24,2023,Energy profits levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11119:39f75e3b107ed888,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2024-25,2024,Energy profits levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11120:4e284d053347bbf6,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2025-26,2025,Energy profits levy,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11121:e386459181677fd2,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2026-27,2026,Energy profits levy,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11122:eb896cfcdb0b28da,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2027-28,2027,Energy profits levy,Tax Measures (Policy measures database),2027-28,356717578.6112146,356717578.6112146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11123:8b2d9834c2deb6a1,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2028-29,2028,Energy profits levy,Tax Measures (Policy measures database),2028-29,1175181378.1891742,1175181378.1891742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11292:ea8372dd6917ba96,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11274:b8c323bf4b9c0184,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11298:7fcd82b4acf4532a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22451:c6a13fb0aad710cf,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11280:052361d8d7f5342f,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22445:1a93701f9130c7e8,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22439:5a132c5ccb9d3449,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22433:f39e0d741042a61e,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11286:f7086101368f9d16,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11268:5d036fcfb05d8ac0,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11293:0c1e98d01481d285,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11275:9b1c0d3c8a5a5f7b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11299:cadece75a114aa3f,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22452:6ff212c4fb4fab71,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11281:0ea2a85869bd9968,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22446:eba62e5cc5303996,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22440:11827d1594ab70bd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22434:be3cf74e72a67011,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11287:854727aadcda3165,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11269:f984ef5e9453b755,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11294:4b2da22c2e239e78,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11276:7fb603c5ce7b34d6,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,319427.0,319427.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11300:cd76ec4df42113ab,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22453:170e375b9711443d,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11282:21125e3942b0b42b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22447:86e35e53a3e63fd8,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22441:edc3d26d809c0530,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22435:d8b5df26b532083c,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11288:4389106caae98c78,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11270:e2f954296ceebe7e,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11295:0e8f1dca38745a3a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-3463104.0,-3463104.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11277:82e76ea41ec8426b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,867399.0,867399.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11301:d175bba291a951bb,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22454:af9e8da6ebef35ed,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,3463104.0,3463104.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11283:126355cadbb78a40,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-2960000.0,-2960000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22448:e25f20a7a7f59de7,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-3463104.0,-3463104.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22442:3bc3dbfab92f4949,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-447944.63423533714,-447944.63423533714,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22436:b8d9d05079b69518,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-642426.8738877703,-642426.8738877703,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11289:4fc76171ae1ce895,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-6634304.918,-6634304.918,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11271:ff5b0277215d0d54,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-897244.6693770537,-897244.6693770537,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11296:161f431b3ed07f2d,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-8635989.0,-8635989.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11278:502854b8ba2fb149,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,918700.0000000001,918700.0000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11302:e415900b3c4ad7a5,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,68496.6391524408,68496.6391524408,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22455:0ec8e6960acb4f20,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,8635989.0,8635989.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11284:e9962ada6a91bfb3,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-6551000.0,-6551000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22449:6d882bdd6fd41446,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-8635989.0,-8635989.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22443:3fa2f7296f3a1f45,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1294608.0673104383,-1294608.0673104383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22437:fd9a4ff575a1c70a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2010280.8765950354,-2010280.8765950354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11290:272d3bf09f16630c,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-25378578.8279,-25378578.8279,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11272:ed8ebf1a93bb1682,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-2190064.7242963635,-2190064.7242963635,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11297:28fb90a0535360cd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-13365660.0,-13365660.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11279:7420e4ab5e277693,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,1735471.0,1735471.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11303:f894b655e9ebf5ac,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,133341.85122080095,133341.85122080095,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22456:db13fbee27c2d35a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,13365660.0,13365660.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11285:83b034bb0991c9ae,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-6295000.0,-6295000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22450:c25d961f376ae3fd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-13365660.0,-13365660.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22444:0b455c99536b733b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1737899.714944954,-1737899.714944954,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22438:60f0f75d5b7f77cb,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-2507094.2016822854,-2507094.2016822854,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11291:3ff4ce150979d386,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-26201493.7817,-26201493.7817,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11273:8e9e300bd81abed9,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-2238093.859167586,-2238093.859167586,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10992:9a19d4af0b054f87,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2023-24,2023,Fuel Duty,Tax Measures (Policy measures database),2023-24,-47215503.60657077,-47215503.60657077,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10993:435837e9cbf01189,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel Duty,Tax Measures (Policy measures database),2024-25,-3090784284.5718093,-3090784284.5718093,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10994:de791636b5807102,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel Duty,Tax Measures (Policy measures database),2025-26,-820809532.0098906,-820809532.0098906,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10995:23ef6aeb91d574cf,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel Duty,Tax Measures (Policy measures database),2026-27,-827597530.281163,-827597530.281163,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10996:98090cca40e34f92,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel Duty,Tax Measures (Policy measures database),2027-28,-836967115.8350025,-836967115.8350025,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10997:1e0588241824ffe3,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2028-29,2028,Fuel Duty,Tax Measures (Policy measures database),2028-29,-839082792.0540161,-839082792.0540161,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11046:89192cf26bf6a849,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11052:241ab2cd964b9523,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11058:4c79b7b8874cbaf8,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22307:308b66f368ee261d,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22301:a58364e6f5f8acd7,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11047:68cf2c4a04d010a0,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11053:70de92d1aa587802,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-2493.2903231770015,-2493.2903231770015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11059:7ac85b41ec7191f2,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22308:cf96ea00ecf02d06,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22302:9c6a7d23d0634308,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11048:90119a5de27875e0,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,39919204.98435888,39919204.98435888,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11054:94ff4d8e10aac31e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,289971.65171478805,289971.65171478805,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11060:cdc84e844bf06a10,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-2811787.576689613,-2811787.576689613,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22309:4c661c068e95dced,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-29955.377095461732,-29955.377095461732,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22303:2425dfaeb14a2a45,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-179857.09863538237,-179857.09863538237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11049:a60d78e0f8b4943c,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,84915247.7454586,84915247.7454586,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11055:fc85d57f72eace0f,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,2277027.6150585474,2277027.6150585474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11061:b88acc705790d5ec,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,50559703.563169084,50559703.563169084,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22310:04d060b5fd64bf5d,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,532789.1202986187,532789.1202986187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22304:e19bc75ab06257ba,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3236921.0980776437,3236921.0980776437,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11050:9e5bad5e6a0267ca,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,83838925.58751419,83838925.58751419,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11056:ee477b2c390d7d50,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2475990.0091944425,2475990.0091944425,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11062:dd12b864c991ab2e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,87806850.33953957,87806850.33953957,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22311:1366b84dc35e1966,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,913169.4843885441,913169.4843885441,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22305:8aac4bf45f1d7311,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5622554.902503529,5622554.902503529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11051:70c93eaf49a88039,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,127880980.81545267,127880980.81545267,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11057:d8315b6054c40dbe,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,3330735.962604238,3330735.962604238,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11063:05c2a80c4b799b22,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,106108886.53160617,106108886.53160617,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22312:b746554a0a3f8c7e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1095378.724767098,1095378.724767098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22306:6b72d0d7e2874653,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6812596.352890154,6812596.352890154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10986:8084652420f5c808,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2023.json,29bce93f156d7820760343d483230c728cbbdbaaf091f3e3c852c298a6400bbf,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22205:3c227ad5b7739a89,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,0.0,0.0,,both_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2023.json,29bce93f156d7820760343d483230c728cbbdbaaf091f3e3c852c298a6400bbf,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10987:0f254c98c34bc660,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-222000000.0,-222000000.0,-1491806310.2611084,-1269806310.2611084,6.719848244419407,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json,80f6e9f694dc205da1ad721c56e69b2db797da8ca50bfa74c6c07995994ce339,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1269806310.2611084,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22206:49a0caec037600d2,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-319000000.0,-319000000.0,0.0,319000000.0,-0.0,pe_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json,80f6e9f694dc205da1ad721c56e69b2db797da8ca50bfa74c6c07995994ce339,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",319000000.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10988:6a33f7863750611c,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-277000000.0,-277000000.0,-1592760827.531311,-1315760827.531311,5.75003908856069,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json,19be94b2d580628b8d982fc38d0e321de5863a2c1fb21d1478d48a683ea115dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1315760827.531311,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22207:01b31afdbe23dae6,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-359000000.0,-359000000.0,0.0,359000000.0,-0.0,pe_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json,19be94b2d580628b8d982fc38d0e321de5863a2c1fb21d1478d48a683ea115dd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",359000000.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10989:43638ad22300c9c3,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-250000000.0,-250000000.0,-1720629444.0709229,-1470629444.0709229,6.8825177762836915,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json,213e032f2d5e895a9585842bac1c138bc6b7a28ea845c8cba6a5c82481816967,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1470629444.0709229,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22208:6c19f800730945b5,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-391000000.0,-391000000.0,0.0,391000000.0,-0.0,pe_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json,213e032f2d5e895a9585842bac1c138bc6b7a28ea845c8cba6a5c82481816967,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",391000000.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10990:e86af1dbeb4da64e,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-221000000.0,-221000000.0,-1844209824.508789,-1623209824.508789,8.3448408348814,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json,79736a9be65e683ed261664c1c052f63d435462dec12bb585259d1c735814635,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1623209824.508789,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22209:71f606ed0f936afe,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-426000000.0,-426000000.0,0.0,426000000.0,-0.0,pe_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json,79736a9be65e683ed261664c1c052f63d435462dec12bb585259d1c735814635,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",426000000.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:10991:11a476b01436c0db,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-193000000.0,-193000000.0,-1972030891.008606,-1779030891.008606,10.21777663735029,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json,795f1654f1baf12ebaf9e5d69e37c9f9b8073c24cb18285b1451c9f0dc97b3aa,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1779030891.008606,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:22210:0ea61ade0bedb0f5,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-465000000.0,-465000000.0,0.0,465000000.0,-0.0,pe_zero,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json,795f1654f1baf12ebaf9e5d69e37c9f9b8073c24cb18285b1451c9f0dc97b3aa,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",465000000.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized""}" +spring_budget_2024,obr_pmd_nov2025:11160:842b99d260697fe8,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11148:1ff506846ce19ea7,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,49246138.30518962,49246138.30518962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11166:d05c5c778da5bdef,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22361:6e5a5fa9f02c9355,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22349:76f2cd45c0c9c666,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22355:1d50c4512d256545,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11154:0b007d9c7d88cfad,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11161:6c4d8e9af6cb3da8,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11149:9dd6d5e2d11a3e57,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,215026815.95936856,215026815.95936856,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11167:455df32bdf51eab3,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22362:08bc14c811a24c94,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22350:aab6a25dc892c4ca,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22356:435af7ff0fb37c8f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11155:7c112b7619c73d1c,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,24020682.706157114,24020682.706157114,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11162:81dcc4d088e9bfde,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11150:8588633cb216e26f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,297382029.3713535,297382029.3713535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11168:9b67ef4b1890d426,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,448513724.96252966,448513724.96252966,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22363:a2b32437db079290,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,1063426.8002244246,1063426.8002244246,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22351:5d777df5ad5bebaa,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-30558743.64895369,-30558743.64895369,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22357:d6203acaa176bb74,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,28359824.821548585,28359824.821548585,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11156:9cc777e549692dd9,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,149587653.0660461,149587653.0660461,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11163:3df1fce988617ff6,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11151:06a014463df11687,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,306319257.7334837,306319257.7334837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11169:73cf3ca8254652b9,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,604532496.7984036,604532496.7984036,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22364:f44126f4082a108a,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,525631.8700251981,525631.8700251981,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22352:68cab332635b6168,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-29407376.652810924,-29407376.652810924,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22358:d233322f83476c9f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,37928944.84988314,37928944.84988314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11157:27324a553b068d6d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,197748122.33503777,197748122.33503777,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11164:a530fcf2112734e5,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11152:0dca0e54f6e81577,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,256863374.81513074,256863374.81513074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11170:c17088bb6198bec3,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,624452595.584834,624452595.584834,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22365:b5530fe9b95a85f2,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,3508621.5479331696,3508621.5479331696,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22353:beb53f31d375bf9e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29361511.362032227,-29361511.362032227,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22359:d3895ec766c6093c,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,39115637.49516276,39115637.49516276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11158:d5972b1a0e98565d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,199976599.49987498,199976599.49987498,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11165:890dc6bc5ef75a5d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11153:ed54f7c094231eaf,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,90063129.35631678,90063129.35631678,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11171:523797828e452f3e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,624725848.5534188,624725848.5534188,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22366:854766900fdf0b8e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22354:616e727092b3a6a1,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-29391389.898488104,-29391389.898488104,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22360:0811aa666621c305,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,39257190.24876614,39257190.24876614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11159:7c0e742de5273412,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,175812706.92175034,175812706.92175034,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11172:608b4724745b7000,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22367:2b613267a7b9aee8,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11173:c67df76a929cfa7a,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22368:9dc13b33b68184ee,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11174:47b1aae92b0f53f0,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,25399149.82232267,25399149.82232267,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22369:7b02506d91a35467,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11175:b2befae3cf82d396,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1595623.5042163506,1595623.5042163506,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22370:5422f5c6dc5e7a52,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11176:543678007bf0560d,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1933011.7856753918,1933011.7856753918,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22371:187a8b897f6add29,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11177:d59f02ae3e60cf38,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2060618.579057965,2060618.579057965,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22372:19c2b98256acfb4e,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22223:2b03f30db45f2c6a,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22224:fcbec2a9991c15ca,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,15502500.000000002,15502500.000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22225:128ae4d0b74af49e,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,63043500.00000001,63043500.00000001,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22226:b8d422781e4fd617,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,98182500.0,98182500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22227:a93bae027abf1ee5,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,143656500.00000003,143656500.00000003,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22228:60599143d6207879,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,190000000.0,190000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11214:00fca3e2d7c8ebd9,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11215:856d8e6f437199be,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-3151285.7372323815,-3151285.7372323815,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11216:0a6a7c627cc29cf6,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-4563741.684613959,-4563741.684613959,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11217:c146594a790568dc,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-5417949.774511484,-5417949.774511484,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11218:80cc9fa7454d4b6d,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-6512900.156941498,-6512900.156941498,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11219:cf26b4fa04bcf987,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-7199521.51366715,-7199521.51366715,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11220:a7f91fe88a49745a,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11221:4d14fad25ae50fc5,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-25376.96580159272,-25376.96580159272,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11222:b5d52499314f0cee,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-400311.71737527003,-400311.71737527003,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11223:cf8b91f4711bac56,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-1415912.8783640617,-1415912.8783640617,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11224:2f53299f4dfdb8b1,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-2829694.775489798,-2829694.775489798,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11225:19a891ac7e491906,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-4595805.440451269,-4595805.440451269,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11256:713c5bcd538eea7c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11250:46d962aa01d66629,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-51100.0,-51100.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11244:439c3bd895d9eb6d,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22427:1047838f4ca3a01c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11232:5542f6d7521f95e6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22421:be4f21305ca25927,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22415:1ce8418e0bd50449,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22409:a7873140867319f2,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11238:da9f2daa178748d0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11257:247392647f6669d6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-23420.0,-23420.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11251:5602b8e0b9a345e2,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-644700.0,-644700.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11245:b581bb66e2def5c4,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22428:ce0e97035aad8890,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,8324.61,8324.61,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11233:1d31eb468229bcac,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-168102.0,-168102.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22422:f6dcbd857558d2dd,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,-22143.61,-22143.61,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22416:4e12869cb388c97c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2119.958838098677,-2119.958838098677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22410:e307cc60c8b1e4ce,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2270.0280681024383,-2270.0280681024383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11239:c281463544afaecb,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-1066637.0,-1066637.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11258:da18627b91309681,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-190451.0,-190451.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11252:878a7ac9c6a2dcb0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-905300.0,-905300.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11246:217f39b348db0747,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,490.2985800058458,490.2985800058458,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22429:341243e073d32788,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-12693.503200000012,-12693.503200000012,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11234:bede74c14a2365b4,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-582758.0,-582758.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22423:6c3ee7f35a1c9b8e,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-178414.4968,-178414.4968,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22417:54cb425e54a297b0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-17232.708902679467,-17232.708902679467,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22411:648199ee0b4ed875,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-18435.908195790584,-18435.908195790584,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11240:9911c1fff3b7deb5,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-1808372.0,-1808372.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11259:ba3b2826638489ac,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-629004.0,-629004.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11253:cc8542ec58a7f89a,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-947600.0,-947600.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11247:0ef45141b239e877,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3842.7404173863324,3842.7404173863324,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22430:68efce995115261f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-41921.05280000003,-41921.05280000003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11235:35fa328844f4c616,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-2113858.0,-2113858.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22424:01eaca3e66854bd9,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-589250.9471999999,-589250.9471999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22418:b116c379adad1e5e,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-56884.01946593938,-56884.01946593938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22412:557b1debda8fb0a1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-60779.46408684726,-60779.46408684726,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11241:17cf28703d8e9634,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-1932676.0,-1932676.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11260:554b832f3bf0089f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-1228925.0,-1228925.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11254:869d30b8706d15f1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-972099.9999999999,-972099.9999999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11248:8e54a1b18deaf6b0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,11992.360462570565,11992.360462570565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22431:6bf42f3760b35c67,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-81905.0600000002,-81905.0600000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11236:db9d74fe897d9667,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-4669570.999999999,-4669570.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22425:96d9811199e55119,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-1151256.94,-1151256.94,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22419:216aa185a5ac118f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-111076.35337990358,-111076.35337990358,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22413:9aa1b92a9954b08b,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-118527.81823368244,-118527.81823368244,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11242:e15196847fb583bb,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-2095933.0,-2095933.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11261:d14a7bcd435a0f85,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-2054126.9999999998,-2054126.9999999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11255:26a73024dada3436,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-897999.9999999999,-897999.9999999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11249:51f8b8939dd7d5d9,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,21941.854487244924,21941.854487244924,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22432:30197699cd7c7b95,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-136903.8264000002,-136903.8264000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11237:b08a60d45ed8d4b1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-7046589.0,-7046589.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22426:2eb882eedb36105b,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-1924306.1735999999,-1924306.1735999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22420:d8f6deb020613cd6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-185636.37405768366,-185636.37405768366,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22414:1308c709dc4f5b46,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-198021.37126181758,-198021.37126181758,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11243:5c93147b154e9ca0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-2238606.0,-2238606.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11130:1fb1c059cd23a4d3,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2023-24,2023,Landfill tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11131:05f9386a23e37345,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2024-25,2024,Landfill tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11132:eb40f08e9c774499,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2025-26,2025,Landfill tax,Tax Measures (Policy measures database),2025-26,51946467.06709955,51946467.06709955,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11133:1f8bd8c244b9a13f,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2026-27,2026,Landfill tax,Tax Measures (Policy measures database),2026-27,48802244.207358286,48802244.207358286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11134:fc234661c49985af,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2027-28,2027,Landfill tax,Tax Measures (Policy measures database),2027-28,48861236.891644634,48861236.891644634,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11135:f843817473a4d0cb,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2028-29,2028,Landfill tax,Tax Measures (Policy measures database),2028-29,47177651.36518926,47177651.36518926,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11070:bf2273a5c82dc519,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11076:afae952b2a43da5c,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22319:2e2d0847d3d1f168,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22313:d1742c9cc1fa4377,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11064:ee290f585c6c271e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11071:83634a111447f307,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,-11021671.170523653,-11021671.170523653,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11077:f8ab5804adafb93d,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-5704083.495429556,-5704083.495429556,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22320:6862771528242ab6,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1612345.3643043276,1612345.3643043276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22314:5b480977cc61779f,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,3678226.1719029415,3678226.1719029415,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11065:750dda10d7c57737,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,79549352.01765534,79549352.01765534,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11072:290178b585115749,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-12043230.297331864,-12043230.297331864,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11078:684bc44efab4a3c9,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-8261401.206731709,-8261401.206731709,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22321:728edda2f332f067,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4601490.812978101,4601490.812978101,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22315:616dfae974dbdea3,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,10535693.911086677,10535693.911086677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11066:16a165e77be1f3a7,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,227260355.51153153,227260355.51153153,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11073:d531a564fdfeed32,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-13430783.7739121,-13430783.7739121,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11079:db75bfdb669c706e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-9048274.97669341,-9048274.97669341,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22322:e64e1a901c2e03a2,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,6117488.0630060565,6117488.0630060565,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22316:511b050e7f4b8872,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,14054860.941276753,14054860.941276753,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11067:5f87f7ebad17d832,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,302377457.36695015,302377457.36695015,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11074:0aa1abe3ca403425,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-13421397.088178964,-13421397.088178964,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11080:ddbffa4160d19dbe,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-9584501.158332707,-9584501.158332707,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22323:7ff46007c034d4c8,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6898081.4977983115,6898081.4977983115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22317:2c68ded941e2671a,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,15901991.988475602,15901991.988475602,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11068:c288ba05ef4dd79e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,341221752.2849192,341221752.2849192,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11075:e37df68fe2bff137,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-15089932.243124664,-15089932.243124664,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11081:8e9bf92aea25d277,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-10776037.107997824,-10776037.107997824,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22324:fe10855e0e415c47,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,7755644.343539182,7755644.343539182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22318:dab6be074987e2a1,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,17878912.311457902,17878912.311457902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11069:fef3f20090c2a171,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,383642111.7735014,383642111.7735014,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11316:41b5a2d29399e89c,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11304:85fae4ff318057d8,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11310:f47f4585aa1b7880,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22463:b60e7a3b04d5f0e1,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22469:8e6d17d8159f403e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22457:47716934c5ea78a4,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11317:61d0727846dc87e6,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11305:c9edba5036fdecd1,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11311:920ff9217c797b44,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-16434623.000000002,-16434623.000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22464:9dd071fdaed505f5,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22470:1c0ad07a36e3f225,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22458:cce856b84c82bbdf,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11318:3aa0b10e58c31631,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11306:35c792adc0a608f7,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11312:ce91aef5e8adc365,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-16501148.0,-16501148.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22465:44b06087b5e174a9,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22471:55066888a84f982e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22459:f7c432f0626e50ef,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11319:77e87329751f46cc,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11307:c137c354f3181151,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11313:df5d104fa5faa6e6,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-17086786.0,-17086786.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22466:614520f36e269c16,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22472:e11a49224cbe2a85,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22460:5e0f44845f3b938e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11320:f4c1d491d57d5a7f,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11308:7ef47f6957579e3c,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11314:928f8bd4c18e0114,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-17210050.0,-17210050.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22467:89d96390c08cdabd,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22473:23a9171a70cd5ed2,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22461:1094b2789877f984,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11321:737dcc09e3fbb8f7,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11309:2fe7bd12fa6aaa07,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11315:92b021c81901bbac,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-18521973.0,-18521973.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22468:105612f0d41aa715,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22474:7a48629bab2c5652,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22462:1bd19b9fec04a4a3,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22265:df2b0d375d4366a5,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22266:5c1ac987ba0fcfd8,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22267:69bcc37fd42c74be,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22268:5f348598195502bf,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-61000000.0,-61000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22269:addc50247d034f6d,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-130000000.0,-130000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22270:9b445b4e9dbf3829,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-168000000.0,-168000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22535:1600c8c677c89f6d,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22541:b5d4908618ee15de,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22536:3af247d5b00c9d8f,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-115487121.08745022,-115487121.08745022,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22542:b6b64c6f29ada768,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-10290576.434200233,-10290576.434200233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22537:6f13bc72c8ef985f,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22543:0eb95f768ae4d2ae,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22538:b8348b91982a8a44,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22544:0e1ae1ee68410e34,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22539:853b37a3bb8cfa38,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22545:8357be5b90260d9e,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22540:dd8db9d00a79daeb,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-38151995.35924695,-38151995.35924695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22546:2dcc3918603cd143,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-3399565.429155434,-3399565.429155434,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11226:82a5dbb0e7390530,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2023-24,2023,Penalties,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11227:1550374d2ef6a26a,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11228:2641f0748b5bc6e7,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11229:468ff127575e54a9,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,-158522.59653975544,-158522.59653975544,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11230:3df340357f5d6923,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,-2432019.8810393233,-2432019.8810393233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11231:7e7f80f11d89012f,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2028-29,2028,Penalties,Tax Measures (Policy measures database),2028-29,-3236295.3393282313,-3236295.3393282313,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22277:80cc5ad2b09030ac,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22283:072a40f19a1d0241,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22278:42bc902cd5d1c6a0,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22284:1ede3eccd5fa6fba,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22279:acccb458794900bc,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-826613526.8692912,-826613526.8692912,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22285:c0f52c65a6f261e9,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,-73470592.46890044,-73470592.46890044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22280:e1added877410df4,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-826613526.8692912,-826613526.8692912,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22286:ba22f83120f33924,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,-73470592.46890044,-73470592.46890044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22281:d9eba67758b95cf4,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-735009917.0315331,-735009917.0315331,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22287:222f7d3b4666e51d,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,-65328732.61746556,-65328732.61746556,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22282:a3f01c84390c8a8a,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22288:ff5141039a2ecf58,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22271:b5b39562f6b4cb3e,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11022:1b1c6a3af210701d,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22272:24cf0ab2a5420584,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11023:e46c60db925792cf,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-884492.9955430134,-884492.9955430134,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22273:d8f5eff777dc27e2,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11024:179f0b86e592d636,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-1786310.1004161343,-1786310.1004161343,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22274:4c8fc487a99792d6,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11025:19e4e0d940949301,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-2722269.7278670403,-2722269.7278670403,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22275:1b2cb3af4ad8d5bf,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11026:028b49d88db39951,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-3695943.521911161,-3695943.521911161,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22276:cb2fcc4cc410ae17,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11027:fe85df4c0bd2b3f5,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-4705043.931663844,-4705043.931663844,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11184:e8b32cab3eb5419a,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-235977.072440569,-235977.072440569,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11185:f1105620bf74fe17,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-3388200.6766141113,-3388200.6766141113,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11186:a0e320549c4e38ed,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-3421382.148513716,-3421382.148513716,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11187:2398974bb683abd7,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-3476038.8834293415,-3476038.8834293415,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11188:0297643ba5b3a44a,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-3539484.881386478,-3539484.881386478,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11189:7104fec7527d3bef,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-3607114.39017676,-3607114.39017676,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11142:9efa65090142bdfe,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11143:10e79a649b6cd812,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,9166737.524077281,9166737.524077281,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11144:2312d375d1921200,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,23479616.29027376,23479616.29027376,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11145:692be91fe9e22705,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,20744277.660105843,20744277.660105843,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11146:1fd44f8b08b5c548,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,21379690.854069375,21379690.854069375,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11147:d644ddde7d4bce01,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,22155618.13216925,22155618.13216925,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22487:927d3d7532069a2d,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22488:1b9c83cc754b2e82,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22489:1072d40d6cb6e9b1,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22490:9ecc296eb01e9af3,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22491:8fc2f30b1730a345,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22492:1dcafcc373dd0d36,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22547:a6ef8737c5057d17,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-3238205306.933801,-3238205306.933801,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22553:e87f16fdabc0903e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,3496978490.6964984,3496978490.6964984,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22559:0ffa30c47394b63a,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,22286006.140098736,22286006.140098736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22565:4e434ea4e0954e63,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-149730764.30525962,-149730764.30525962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22548:ca797311e42218c6,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3057.8084871331625,3057.8084871331625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22554:ff273f309a6efadd,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-499.0000000284454,-499.0000000284454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22560:8f2571f78e40429a,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22566:5eadcfef9d140659,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22549:714c398005650651,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,2739.47962840948,2739.47962840948,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22555:3f9ed000e7e4d843,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-489.0708345901551,-489.0708345901551,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22561:9a5261377211473d,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22567:37b64f1b0e2f123e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22550:91791929c1830a36,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1082.0345272644083,1082.0345272644083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22556:4570b0a2aff30bee,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-490.5160609312009,-490.5160609312009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22562:da696f1fd3602a8e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22568:c61a4db92298b5a6,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22551:376996ce63e5f3ca,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1409.014338596859,1409.014338596859,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22557:d83aa8743a18a887,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-490.95972661417073,-490.95972661417073,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22563:78a6d34da6327dca,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22569:91b2b01518c34331,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22552:ab6f7941e48d1745,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1835.8472585744412,1835.8472585744412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22558:dba9a49bc7a893b8,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-489.75413233165455,-489.75413233165455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22564:7352c61e059220a3,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22570:c771b839be444553,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11262:f25f571921990485,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-122415885.84925635,-122415885.84925635,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11263:6d297e86073265eb,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-371080977.2127744,-371080977.2127744,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11264:54269d3bfbbb829d,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-233042377.38677517,-233042377.38677517,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11265:03d1207b1d95ab11,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-74997622.21639152,-74997622.21639152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11266:0b2704922b713314,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11267:7e8947f07d621d9e,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11088:549becfce8ce6ad0,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11094:287a44da39f5aad4,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11082:cf9851fdd3439e87,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22331:32e3bb2441e71b8e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22325:71e6b3485d129107,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11089:a1ae37ee1678a897,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11095:128c8775b87d2e3b,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11083:54969973d123ac1e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22332:5ce8d4cd957551f2,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22326:917806027dfa055a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11090:42ea91b8349f8c53,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11096:be06cce7967ccfc3,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11084:f6dbf8552018bafe,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,186000000.0,186000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22333:bb67e092c7593646,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22327:59e0804aa1657a6d,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11091:81837b8ad9597d3d,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,1187000000.0,1187000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11097:5428c7a4cc85fbe2,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1106000000.0,1106000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11085:87da73a842799497,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,440000000.0,440000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22334:2c6c314d97b9658a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22328:9f5230cda1c8f3e7,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,68000000.0,68000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11092:382a3f713060179a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,1265000000.0,1265000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11098:504286d98e61e746,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1826000000.0,1826000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11086:7d9108be6583408f,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,466000000.0,466000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22335:b0135705eae8c055,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6000000.0,6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22329:080bc49a6eeb1597,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,113000000.0,113000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11093:d7884fccb01e7d07,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,1100000000.0,1100000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11099:eff0de198789e2e5,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1081000000.0,1081000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11087:393569c0f04d8b9b,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,462000000.0,462000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22336:93ebc26e58143526,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22330:8611faa74cd6f86e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,67000000.0,67000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11112:d1c70050afb75dab,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11113:3ff9bcf2a6a4ac7b,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11114:98e42d61dcd4071d,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11115:32d042f87f9d42a9,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,110546585.03058442,110546585.03058442,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11116:33ff24c5115c9fde,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,168553963.58119,168553963.58119,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11117:43d13fc32e5686a3,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,171213779.89329547,171213779.89329547,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22511:378b0eeccf39ef51,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22517:b3039cf9f8d5b649,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22512:32d7361ac80f5ba4,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22518:6e596fae6405b6b5,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22513:0aebd0a3485735f8,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1474889647.5068564,1474889647.5068564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22519:6a85b576b5b5833f,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-61594655.563510515,-61594655.563510515,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22514:c1608c181bde4757,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,934367715.3740355,934367715.3740355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22520:b591ee39008c84dc,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-125723382.84899586,-125723382.84899586,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22515:aa4fffdbea405d41,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,615554152.0427388,615554152.0427388,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22521:45a62b4834de81b9,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-170695346.25512972,-170695346.25512972,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22516:a66076688b200d31,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,589446127.0993999,589446127.0993999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22522:d407449c80a6c13e,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-182979628.15019986,-182979628.15019986,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22337:e6dc72c685d7185e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22343:029dcd328ce1e279,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11106:278b1ca3cd11ef42,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11100:b8dfd2cb7773deb7,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2023-24,2023,Vaping duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22338:b891d256b752a728,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22344:2787c174e48bcf85,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11107:ac2ae657d1de515e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,-9000000.0,-9000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11101:72bc49a8091214ae,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22339:3d3e9f4d12803d90,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-17000000.0,-17000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22345:35edf732073d1113,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11108:9e8dea6c04e99374,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,-33000000.0,-33000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11102:79466154044d85b1,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22340:ea3e4271be572ab3,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-21000000.0,-21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22346:022e0207579cc3f7,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11109:3c5299342be2683b,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,-2270910.901079908,-2270910.901079908,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11103:15d90edd977d78bf,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,145550106.61889735,145550106.61889735,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22341:3d8a2cfaad69a7d3,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22347:19ba6525ae90fc9c,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11110:8e22191b0d535d6e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,33834122.97895532,33834122.97895532,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11104:0c661a96fee87b22,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,364925322.0029608,364925322.0029608,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22342:d2f26f3390e6a8da,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22348:ba180a23998820e6,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11111:3520244b16c2b29b,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,45086134.790042944,45086134.790042944,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11105:936b9bb789e89c09,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,421079379.4659416,421079379.4659416,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11004:230b5c4b080ceb45,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11005:4c2075b7657f681a,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-152038837.52328375,-152038837.52328375,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11006:b137d28dbc8b161b,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-183437629.7865166,-183437629.7865166,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11007:b0efcd4dcd7cbed2,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-126206328.08415155,-126206328.08415155,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11008:5f58f04df93001ad,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-51017215.011006325,-51017215.011006325,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11009:4e792e5e5e1b3afb,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,62514921.745958194,62514921.745958194,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22229:d1055a5ecf09e2ce,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22230:c6b488bf31d73b1f,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22231:4f43510b198e8d7f,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-12065192.24362626,-12065192.24362626,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22232:0a1be4e8fcb88b63,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-63207759.44443045,-63207759.44443045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22233:af92ef7c817bf5ff,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-68886515.70419493,-68886515.70419493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22234:88642ff842263eec,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-71354221.65940674,-71354221.65940674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22505:d8e3522910e93bba,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22506:515d2d97d3a5c4fc,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-14988178.44337873,-14988178.44337873,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22507:bf6efe9165855b5b,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22508:eed0346e86704e0f,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22509:cdbe8a87257230fd,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22510:92313d93a3c4c63e,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} diff --git a/results/uk/events/spring_budget_2024/COMPARISON.json b/results/uk/events/spring_budget_2024/COMPARISON.json new file mode 100644 index 00000000..28e3445d --- /dev/null +++ b/results/uk/events/spring_budget_2024/COMPARISON.json @@ -0,0 +1,41522 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + 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The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:22181:84f54c5d1c2eee0c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2023.json", + "artifact_sha256": "48e728eff7dc0d687b3ec260bde21419305c4b34092eb3b25d4535d2efb63686", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%\u21928% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%\u219210%.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2023-24", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:22169:cfddc3a6fdeecca3", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%\u21928% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%\u219210%.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -79184369.62181474, + "obr_value_gbp_decimal": "-79184369.62181474", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10963:90e1bf4e6455e6ed", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "artifact_sha256": "c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%\u21928% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%\u219210%.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10951:49c3da315ada632b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "artifact_sha256": "c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -60654455.29123908, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 169987825.88819343, + "obr_value_gbp_decimal": "169987825.88819343", + "pe_to_obr_ratio": 0.6431835340306458, + "pe_value_gbp": 109333370.59695435, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -60654455.29123908, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22173:3beb0f8e7601b1e2", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. 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AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. 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"Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Welsh Government funding", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + } +] diff --git a/results/uk/events/spring_budget_2024/COMPARISON.md b/results/uk/events/spring_budget_2024/COMPARISON.md new file mode 100644 index 00000000..22394d3a --- /dev/null +++ b/results/uk/events/spring_budget_2024/COMPARISON.md @@ -0,0 +1,919 @@ +# Spring Budget 2024: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned certified 2023 population uprated to calendar year Y, with government baseline policy parameters annualized from the engine's 30 April snapshot. Dict reforms directly update that processed tree and use explicit 1 January dates for annual lookups; they do not repeat fiscal conversion. These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 816 rows, 48 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 3 | 48 | -51.930 | 58.201 | +| not_expressible | 26 | 276 | 9.152 | 28.291 | +| out_of_household_scope | 20 | 492 | -1.255 | 25.416 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 17 | 192 | -4.211 | 14.828 | +| model_or_data_gap | 9 | 84 | 13.364 | 13.463 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Air passenger duty | not_available: 6 | +| Alcohol duty | not_available: 6 | +| Business rates | not_available: 24 | +| CBAM | not_available: 6 | +| Capital gains tax | not_available: 36 | +| Company and other credits | not_available: 24 | +| Corporation tax (onshore) | not_available: 54 | +| Council Tax | not_available: 12 | +| Crime levy | not_available: 6 | +| Customs duty | not_available: 6 | +| Energy profits levy | not_available: 6 | +| Fuel Duty | not_available: 6 | +| Income tax | both_zero: 5, not_available: 66, pe_zero: 8, same_sign_ratio_at_least_2: 5 | +| Inheritance tax | not_available: 18 | +| Landfill tax | not_available: 6 | +| Locally-financed current expenditure | not_available: 36 | +| NICs | both_zero: 2, not_available: 24, same_sign_ratio_0.8_to_1.25: 2, same_sign_ratio_1.25_to_2: 8 | +| Other AME (current) | not_available: 30 | +| PSCE in RDEL | not_available: 144 | +| PSGI in CDEL | not_available: 30 | +| Penalties | not_available: 6 | +| Scottish BGA (capital) | not_available: 12 | +| Scottish BGA (current) | not_available: 114 | +| Stamp duty | not_available: 36 | +| Student loans | not_available: 6 | +| Tobacco duty | not_available: 12 | +| VAT | not_available: 18 | +| Vaping duty | not_available: 6 | +| Welfare inside cap | both_zero: 3, not_available: 12, pe_zero: 5, same_sign_ratio_0.5_to_0.8: 5, same_sign_ratio_0.8_to_1.25: 3, same_sign_ratio_1.25_to_2: 2 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 66 | +| business_tax | not_available: 120 | +| child_benefit | both_zero: 2, pe_zero: 5, same_sign_ratio_at_least_2: 5 | +| fuel_duty | not_available: 6 | +| income_tax | not_available: 30 | +| indirect_tax | not_available: 48 | +| inheritance_tax | not_available: 12 | +| national_insurance | both_zero: 8, not_available: 36, pe_zero: 8, same_sign_ratio_0.5_to_0.8: 5, same_sign_ratio_0.8_to_1.25: 5, same_sign_ratio_1.25_to_2: 10 | +| other | not_available: 246 | +| scope | not_available: 138 | +| tax_benefit | not_available: 42 | +| transport | not_available: 18 | +| welfare | not_available: 6 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this bundle uses one 2023 population calibrated to later targets. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 48 computed rows and £25.844bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Additional £500m for the final Local Government Settlement | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.237 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.237 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2023-24 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2024-25 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2025-26 | Air passenger duty | not_expressible / model_or_data_gap | 0.109 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2026-27 | Air passenger duty | not_expressible / model_or_data_gap | 0.121 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2027-28 | Air passenger duty | not_expressible / model_or_data_gap | 0.128 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2028-29 | Air passenger duty | not_expressible / model_or_data_gap | 0.138 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Alcohol duty: freeze rates until 1 February 2025 | 2023-24 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.186 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.345 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.365 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.385 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2028-29 | Alcohol duty | not_expressible / construction_pending | -0.405 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Assumed underspending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Business rates | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Other AME (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Business rates | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Other AME (current) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Business rates | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Other AME (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Business rates | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Other AME (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Business rates | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Other AME (current) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Business rates | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Other AME (current) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Business rates | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Business rates | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Business rates | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Business rates | out_of_household_scope | 0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Other AME (current) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Capital gains tax | not_expressible / construction_pending | -0.050 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Capital gains tax | not_expressible / construction_pending | 0.130 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.181 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Capital gains tax | not_expressible / construction_pending | 0.227 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | -0.094 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.210 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Capital gains tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.090 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.114 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Capital gains tax | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.120 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Capital gains tax | not_expressible / construction_pending | -0.082 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Income tax | not_expressible / construction_pending | -0.043 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | 0.124 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | CBAM | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | CBAM | out_of_household_scope | 0.168 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | CBAM | out_of_household_scope | 0.203 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | NICs | partial | -9.399 | -11.083 | 1.179 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Welfare inside cap | partial | 0.117 | 0.086 | 0.738 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Income tax | partial | 0.260 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | NICs | partial | -9.472 | -11.686 | 1.234 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Welfare inside cap | partial | 0.154 | 0.094 | 0.614 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.395 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Income tax | partial | 0.319 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | NICs | partial | -9.619 | -12.070 | 1.255 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Welfare inside cap | partial | 0.172 | 0.105 | 0.609 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.507 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Income tax | partial | 0.404 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | NICs | partial | -9.818 | -12.356 | 1.259 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Welfare inside cap | partial | 0.170 | 0.109 | 0.643 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.606 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Income tax | partial | 0.472 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | NICs | partial | -10.088 | -12.664 | 1.255 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Welfare inside cap | partial | 0.180 | 0.110 | 0.611 | same_sign_ratio_0.5_to_0.8 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | NICs | partial | -0.667 | -1.115 | 1.672 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Welfare inside cap | partial | 0.008 | 0.013 | 1.560 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.169 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Income tax | partial | -0.014 | 0.000 | -0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | NICs | partial | -0.678 | -1.130 | 1.665 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Welfare inside cap | partial | 0.011 | 0.013 | 1.158 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.261 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Income tax | partial | 0.191 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | NICs | partial | -0.700 | -1.168 | 1.670 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Welfare inside cap | partial | 0.012 | 0.015 | 1.239 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Income tax | partial | 0.281 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | NICs | partial | -0.724 | -1.215 | 1.679 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Welfare inside cap | partial | 0.012 | 0.016 | 1.305 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.411 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Income tax | partial | 0.360 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | NICs | partial | -0.764 | -1.264 | 1.654 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Welfare inside cap | partial | 0.013 | 0.017 | 1.239 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| Council Tax: police precept | 2023-24 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2024-25 | Council Tax | not_expressible / construction_pending | 0.041 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2025-26 | Council Tax | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2026-27 | Council Tax | not_expressible / construction_pending | 0.057 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2027-28 | Council Tax | not_expressible / construction_pending | 0.080 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2028-29 | Council Tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2023-24 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2024-25 | Council Tax | not_expressible / construction_pending | 0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2025-26 | Council Tax | not_expressible / construction_pending | 0.031 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2026-27 | Council Tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2027-28 | Council Tax | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2028-29 | Council Tax | not_expressible / construction_pending | 0.036 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.037 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2023-24 | Crime levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2024-25 | Crime levy | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2025-26 | Crime levy | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2026-27 | Crime levy | not_expressible / construction_pending | 0.024 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2027-28 | Crime levy | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2028-29 | Crime levy | not_expressible / construction_pending | 0.026 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2023-24 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2024-25 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2025-26 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2026-27 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2027-28 | Energy profits levy | out_of_household_scope | 0.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2028-29 | Energy profits levy | out_of_household_scope | 1.175 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Business rates | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Business rates | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Business rates | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.026 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2023-24 | Fuel Duty | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2024-25 | Fuel Duty | not_expressible / construction_pending | -3.091 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2025-26 | Fuel Duty | not_expressible / construction_pending | -0.821 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2026-27 | Fuel Duty | not_expressible / construction_pending | -0.828 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2027-28 | Fuel Duty | not_expressible / construction_pending | -0.837 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2028-29 | Fuel Duty | not_expressible / construction_pending | -0.839 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Capital gains tax | not_expressible / construction_pending | 0.040 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Income tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Capital gains tax | not_expressible / construction_pending | 0.085 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Income tax | not_expressible / construction_pending | 0.051 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Capital gains tax | not_expressible / construction_pending | 0.084 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Income tax | not_expressible / construction_pending | 0.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Capital gains tax | not_expressible / construction_pending | 0.128 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Income tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2024-25 | Income tax | partial | -0.222 | -1.492 | 6.720 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2024-25 | Welfare inside cap | partial | -0.319 | 0.000 | -0.000 | pe_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2025-26 | Income tax | partial | -0.277 | -1.593 | 5.750 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2025-26 | Welfare inside cap | partial | -0.359 | 0.000 | -0.000 | pe_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2026-27 | Income tax | partial | -0.250 | -1.721 | 6.883 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2026-27 | Welfare inside cap | partial | -0.391 | 0.000 | -0.000 | pe_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2027-28 | Income tax | partial | -0.221 | -1.844 | 8.345 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2027-28 | Welfare inside cap | partial | -0.426 | 0.000 | -0.000 | pe_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 | Income tax | partial | -0.193 | -1.972 | 10.218 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 | Welfare inside cap | partial | -0.465 | 0.000 | -0.000 | pe_zero | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| HMRC: investment in debt management capacity | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.215 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.024 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.297 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.449 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Other AME (current) | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.150 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.605 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Other AME (current) | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.198 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.624 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Other AME (current) | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.200 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.090 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.625 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.176 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in digital services | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2025-26 | Income tax | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2026-27 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2027-28 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2028-29 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased capacity for processing disability benefits from 2024-25 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.016 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.063 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.098 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.190 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2023-24 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2023-24 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Business rates | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Other AME (current) | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Business rates | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Other AME (current) | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Business rates | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Business rates | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | NICs | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Business rates | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2023-24 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2024-25 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2025-26 | Landfill tax | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2026-27 | Landfill tax | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2027-28 | Landfill tax | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2028-29 | Landfill tax | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Capital gains tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Inheritance tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.080 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Capital gains tax | not_expressible / construction_pending | -0.012 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Inheritance tax | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.227 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Capital gains tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Inheritance tax | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.302 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Capital gains tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Inheritance tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.341 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Capital gains tax | not_expressible / construction_pending | -0.015 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Inheritance tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | 0.384 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | NICs | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | NICs | not_expressible / construction_pending | -0.019 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2025-26 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2026-27 | Company and other credits | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2027-28 | Company and other credits | out_of_household_scope | -0.130 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2028-29 | Company and other credits | out_of_household_scope | -0.168 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.115 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2023-24 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2025-26 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2026-27 | Penalties | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2027-28 | Penalties | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2028-29 | Penalties | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.827 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2025-26 | Scottish BGA (capital) | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.827 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2026-27 | Scottish BGA (capital) | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.735 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2027-28 | Scottish BGA (capital) | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2023-24 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2025-26 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2026-27 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2027-28 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2028-29 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2028-29 | Stamp duty | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2024-25 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2025-26 | Income tax | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2026-27 | Income tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2027-28 | Income tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2028-29 | Income tax | not_expressible / construction_pending | 0.022 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2025-26 | Student loans | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2026-27 | Student loans | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2027-28 | Student loans | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2028-29 | Student loans | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | PSCE in RDEL | out_of_household_scope | -3.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | PSGI in CDEL | out_of_household_scope | 3.497 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.150 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2023-24 | Customs duty | out_of_household_scope | -0.122 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2024-25 | Customs duty | out_of_household_scope | -0.371 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2025-26 | Customs duty | out_of_household_scope | -0.233 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2026-27 | Customs duty | out_of_household_scope | -0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2027-28 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.186 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 1.187 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Income tax | not_expressible / model_or_data_gap | 1.106 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.440 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 1.265 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Income tax | not_expressible / model_or_data_gap | 1.826 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.466 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 1.100 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Income tax | not_expressible / model_or_data_gap | 1.081 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.462 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.111 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.169 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.171 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSCE in RDEL | out_of_household_scope | 1.475 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.062 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.934 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.616 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.589 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.183 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | -0.033 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.146 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.365 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.421 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.152 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.183 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.126 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.051 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2028-29 | VAT | not_expressible / construction_pending | 0.063 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2025-26 | Company and other credits | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2026-27 | Company and other credits | out_of_household_scope | -0.063 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2027-28 | Company and other credits | out_of_household_scope | -0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2028-29 | Company and other credits | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | + +## Construction caveats + +* `spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp`: The SB2024 2pp marginal reversal on the certified 8% world is 10% from annual 2024. The April2024 announcement is represented by the January annual proxy. AS2023 and SB2024 employee-NIC figures use the identical 10%→8% world; the AS2023 figure therefore retains the later SB2024 cut rather than isolating 12%→10%. +* `spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp`: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. +* `spring_budget_2024__hicbc_threshold_and_taper`: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. + +## Review diagnoses + +* `spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp` — Data level and population vintage; behavioural adjustment: The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. +* `spring_budget_2024__hicbc_threshold_and_taper` — PE model issue, fixed on main after the certified pin: The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. 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b/results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json @@ -0,0 +1,112 @@ +{ + "baseline_world": { + "executed": "certified world with pe_baseline_modifier", + "reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + } + }, + "calendar_year_proxy": "PE calendar year 2028 proxies FY 2028-29.", + "certified_aggregates_gbp": { + "child_benefit": 18332697671.50497, + "income_tax": 463005386300.64197 + }, + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "components": [ + "spring_budget_2024__hicbc_threshold_and_taper" + ], + "construction": "reversal_on_certified_world", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "dataset_sha256_after": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + 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{ + "definition_period": "year", + "documentation": "Total Income Tax liability", + "engine_source": "policyengine_uk/variables/gov/hmrc/income_tax/income_tax.py", + "entity": "person", + "label": "Income Tax", + "unit": "currency-GBP" + } + }, + "year": 2028 +} diff --git a/results/uk/events/spring_statement_2025/COMPARISON.csv b/results/uk/events/spring_statement_2025/COMPARISON.csv new file mode 100644 index 00000000..52e3bf4d --- /dev/null +++ b/results/uk/events/spring_statement_2025/COMPARISON.csv @@ -0,0 +1,499 @@ +event_slug,source_row_id,measure_key,title,classification,gap_kind,measure_type,fy,year,tax_head,source_table,source_column,obr_value_gbp,obr_value_gbp_decimal,pe_value_gbp,gap_gbp,pe_to_obr_ratio,ratio_bin,status,reason,construction_note,missing_legs,head_variables,artifact,artifact_sha256,axes,decomposition_status,valued_components,unsized_axes,residual_gbp,residual_label,explained_share,explained_share_withheld,diagnosis 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Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23171:730588964a1dc701,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2024-25,2024,Scottish AME (capital) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23166:a7bfabe07214319b,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23172:d5dcaaf8859a9d20,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2025-26,2025,Scottish AME (capital) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23167:79669a4846b8b697,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-730574981.6805615,-730574981.6805615,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23173:6c5f910c29548307,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2026-27,2026,Scottish AME (capital) ,Spending Measures (Policy measures database),2026-27,-39425018.31944778,-39425018.31944778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23168:fc973075b954fde3,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-3358747318.375521,-3358747318.375521,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23174:f897910506cff6e0,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2027-28,2027,Scottish AME (capital) ,Spending Measures (Policy measures database),2027-28,-181252681.62447482,-181252681.62447482,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23169:fed07b18e8bdf1bf,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-3856866624.0668106,-3856866624.0668106,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23175:53359b715724cbaf,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2028-29,2028,Scottish AME (capital) ,Spending Measures (Policy measures database),2028-29,-208133375.9331896,-208133375.9331896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23170:22acb315e35d56a7,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-4375179524.571833,-4375179524.571833,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23176:42c31b8fe6420e65,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2029-30,2029,Scottish AME (capital) ,Spending Measures (Policy measures database),2029-30,-237540637.4650426,-237540637.4650426,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23177:034428d3dde64d49,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23183:9401060bc135df79,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23195:e79141b0f7683a9f,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,Scottish AME (capital) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23189:97b835223675dea7,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23178:a32139632b814423,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23184:edd66814cd9515bd,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23196:b26e2290b062e5f3,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,Scottish AME (capital) ,Spending Measures (Policy measures database),2025-26,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23190:8831da71c6aa133d,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23179:be909fbbf0e582e5,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-141621236.64833704,-141621236.64833704,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23185:9eb71f39b02b6f3d,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23197:ade8fa994e1540af,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,Scottish AME (capital) ,Spending Measures (Policy measures database),2026-27,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23191:faf8fa936852726f,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-12276285.92060405,-12276285.92060405,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23180:7e7e73339d1be2fb,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-162480178.48026264,-162480178.48026264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23186:00af6ea397b70f69,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23198:3a92f42ac476b6ae,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,Scottish AME (capital) ,Spending Measures (Policy measures database),2027-28,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23192:5663258ab39719e4,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-14084421.056196894,-14084421.056196894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23181:64503d2c97538ebf,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-162480178.48026264,-162480178.48026264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23187:9d24ece3cc4897de,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23199:92a9c58096130520,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,Scottish AME (capital) ,Spending Measures (Policy measures database),2028-29,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23193:3d7659631d11fcf4,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-14084421.056196894,-14084421.056196894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23182:d4cf83e670c7fe2a,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23188:7064bf108580e558,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23200:b701f2a0ce6bb707,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,Scottish AME (capital) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23194:88c54fa6be6eb5c0,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23201:33efea47c69ff716,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11910:a34de8ef2eac1fe6,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2024-25,2024,Passport fees,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23207:4aa600aa6577850b,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23213:af2ef9ffa132b5a5,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11904:852d4d1016325209,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2024-25,2024,Visa fees,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23202:2f8b67351b6bbc4e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-351656205.7799906,-351656205.7799906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11911:07692faceb1e2f45,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2025-26,2025,Passport fees,Tax Measures (Policy measures database),2025-26,45115000.00000007,45115000.00000007,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23208:c3f06aee12d9bc49,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-56463677.6900471,-56463677.6900471,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23214:1954df0e9ded695c,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-19033001.4272931,-19033001.4272931,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11905:6f351634f7fc08f9,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2025-26,2025,Visa fees,Tax Measures (Policy measures database),2025-26,382037884.8973307,382037884.8973307,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23203:648ec8d864604f2a,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,848474595.7444484,848474595.7444484,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11912:c3bd788f7f9b194b,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2026-27,2026,Passport fees,Tax Measures (Policy measures database),2026-27,46994791.66666674,46994791.66666674,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23209:7fb132ab86de583e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,112962376.88546994,112962376.88546994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23215:9f129686744af406,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11906:d5134c993f18121f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2026-27,2026,Visa fees,Tax Measures (Policy measures database),2026-27,358575230.44732517,358575230.44732517,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23204:e5a3b872b60be678,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1226738335.683898,1226738335.683898,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11913:bd2da2e02b534652,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2027-28,2027,Passport fees,Tax Measures (Policy measures database),2027-28,48874583.3333334,48874583.3333334,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23210:7c6ee00990277b65,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,147400689.60121277,147400689.60121277,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23216:6e4ebcd70168f919,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11907:f8c82450c5776fef,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2027-28,2027,Visa fees,Tax Measures (Policy measures database),2027-28,361031833.6387111,361031833.6387111,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23205:19d5e181c6fe9aaf,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2331693370.2847195,2331693370.2847195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11914:6dae9041b6477403,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2028-29,2028,Passport fees,Tax Measures (Policy measures database),2028-29,46368194.444444515,46368194.444444515,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23211:6fd0e8fca90e8ef5,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,246626807.54904187,246626807.54904187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23217:15aa581b67e5ce76,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11908:f7b94e775504a1a2,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2028-29,2028,Visa fees,Tax Measures (Policy measures database),2028-29,358500404.722604,358500404.722604,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23206:acf1ee4ff455c3cd,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,5194135621.429449,5194135621.429449,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11915:ce4026a5d440f72f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2029-30,2029,Passport fees,Tax Measures (Policy measures database),2029-30,41982013.88888895,41982013.88888895,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23212:6180215b26130eb0,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,505264612.6888402,505264612.6888402,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23218:f4d6433aa8c65b3e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11909:81d56b1912f1384f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2029-30,2029,Visa fees,Tax Measures (Policy measures database),2029-30,358529720.36510456,358529720.36510456,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23243:7c7a87aa6d25472c,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23249:1ba877f69fa87bf6,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23244:5d18b9f8f1ef20d6,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-80631176.89164764,-80631176.89164764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23250:d975f0b8503e14f9,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-902164.9213872901,-902164.9213872901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23245:dc993f84270f8ba4,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-243681796.58353478,-243681796.58353478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23251:d7c06502a3b8aadb,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-6510824.606936451,-6510824.606936451,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23246:ebc0fc002e20297b,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-305922409.6813936,-305922409.6813936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23252:8e5645b9903c5620,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-8961907.067630095,-8961907.067630095,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23247:daf584f3a4b19b1e,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-404864086.20777035,-404864086.20777035,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23253:ca291948dc940470,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-14021649.213872902,-14021649.213872902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23248:119e69eda1d7c4c7,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-372910281.1574248,-372910281.1574248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23254:13ac69a96a4427e4,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,-11766236.910404675,-11766236.910404675,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23231:25be8797ac05e053,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23237:232b56b369b99648,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23232:4ceb8c7cb7eb05cf,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23238:c4151c69b566670e,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23233:3ee8521b82a9fb2c,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-192720000.0,-192720000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23239:1fc49c77f575cccb,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-7386000.0,-7386000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23234:363e958382efc21d,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-286027000.0,-286027000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23240:607eb4128c43216c,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-14231000.0,-14231000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23235:a54a8652a80ebdaf,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-376393000.0,-376393000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23241:f5e7b30956bef9be,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-24058000.0,-24058000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23236:699812bf865b5dfc,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-941486000.0,-941486000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23242:da4c8babb9335b6f,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,-58931000.0,-58931000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12030:0d1ce7644507cf08,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12024:49bf7ff3d1a46062,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Statutory gaming levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12031:2d2ca0747a736c65,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12025:b3ab26c5bf60bead,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Statutory gaming levy,Tax Measures (Policy measures database),2025-26,113000000.0,113000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12032:54fe6adf392839fe,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12026:a548a0b5387d21b5,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Statutory gaming levy,Tax Measures (Policy measures database),2026-27,116000000.0,116000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12033:c495755daea861b3,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12027:785ec1f074105482,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Statutory gaming levy,Tax Measures (Policy measures database),2027-28,119000000.0,119000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12034:96e3d5573db55e54,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2028-29,2028,Betting,Tax Measures (Policy measures database),2028-29,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12028:b1315b15a30411b8,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Statutory gaming levy,Tax Measures (Policy measures database),2028-29,123000000.0,123000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12035:7e9a6ba7a4796451,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2029-30,2029,Betting,Tax Measures (Policy measures database),2029-30,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12029:93dad28ee0723636,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Statutory gaming levy,Tax Measures (Policy measures database),2029-30,126000000.0,126000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23423:17da0b6cded77a2d,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23424:cbce21172385de62,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-113000000.0,-113000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23425:000448e247bfabe4,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-116000000.0,-116000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23426:7717a32a50b4a922,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-119000000.0,-119000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23427:8d410fab143613bb,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-123000000.0,-123000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23428:e125e11791fea5d7,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-126000000.0,-126000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12066:5fdb744fcf6c0629,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23447:b90293a08ea0a20a,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12067:9d4319682803843d,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3709173.673301566,3709173.673301566,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23448:dd71cfa6a3fbc692,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-4945564.897735421,-4945564.897735421,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12068:4cb955d678898039,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,9440923.96665002,9440923.96665002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23449:1e9061dfbc1e934a,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-12587898.622200027,-12587898.622200027,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12069:a48b8a5a7fdfbca1,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,14701907.416517878,14701907.416517878,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23450:812c843fd4c2c96c,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-19602543.22202384,-19602543.22202384,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12070:5ba12e7d06d1ece8,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,20301552.905610997,20301552.905610997,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23451:25022c24db52eeb4,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-27068737.20748133,-27068737.20748133,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12071:50ac0d99635b1a94,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,26355103.42737756,26355103.42737756,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23452:c55dbb613e6d33df,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-35140137.90317009,-35140137.90317009,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23255:338fb5fd95a7b581,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23256:d7e3349409b4c5f6,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-21000000.0,-21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23257:f532de5499755818,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-36100000.0,-36100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23258:73f4afb2d7838fb5,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-53900000.0,-53900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23259:d833bb3185249979,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-73100000.0,-73100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23260:9a59ac47e8ac7641,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-117500000.0,-117500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11994:85d74b16f1021f34,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11995:6f6b55698ef3cb13,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,4658278.482051262,4658278.482051262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11996:ab4e94369a75c57a,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,52371456.92045104,52371456.92045104,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11997:e743031d52df089d,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,87361342.97083132,87361342.97083132,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11998:ee434ea8a4e43cc9,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2028-29,2028,Penalties,Tax Measures (Policy measures database),2028-29,105077991.17393702,105077991.17393702,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11999:bd12b91d20e73718,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2029-30,2029,Penalties,Tax Measures (Policy measures database),2029-30,122880015.83230796,122880015.83230796,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12012:84c9985a35a98e63,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12006:c232a01a0b463822,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12000:bcacee107033b08a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23411:9bbc103ec9915bb2,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23417:dde15390dcdc5cfc,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12013:16a95d218a4fa818,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12007:030e8c9cf58ff282,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12001:31430733a813cdf9,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,188813.01298351248,188813.01298351248,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23412:9e0d6e3a0ec7f55e,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23418:2d5e533a89123696,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12014:7602226efb613203,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1206512.8884978173,1206512.8884978173,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12008:10b80d1f5434cf1a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,212934.9438778808,212934.9438778808,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12002:8c8b6f277ece2701,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-1379471.2826536677,-1379471.2826536677,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23413:034742b0800212be,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,87220.22506080447,87220.22506080447,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23419:a9998967b503d791,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,14326.783384274187,14326.783384274187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12015:fee0aa0f68a78e26,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-9182570.479346663,-9182570.479346663,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12009:a00a30242818359a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-1681613.831305811,-1681613.831305811,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12003:2e7ffecc51bd018e,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,782799.0684707764,782799.0684707764,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23414:2c08d49c76cdd0fe,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-665503.4122604966,-665503.4122604966,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23420:8359bc043d08e159,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,-108765.50930068982,-108765.50930068982,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12016:e7de07e956b6d800,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,8862783.773207847,8862783.773207847,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12010:769bb04ff106d44c,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,1685628.6657583646,1685628.6657583646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12004:eac88af234cc2860,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,11156973.91963045,11156973.91963045,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23415:dc4a2b1cff43d2ff,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,644015.746484322,644015.746484322,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23421:7f4fb6b3b1a49717,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,105480.01544858476,105480.01544858476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12017:5710df4e5518a743,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,81663950.88959381,81663950.88959381,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12011:6c73a76f8d24f7de,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,15914382.851528684,15914382.851528684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12005:e421839de4d3de10,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,16014418.229790663,16014418.229790663,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23416:b252f80219b9fd23,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,5949722.7676301235,5949722.7676301235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23422:cacaf00f2f6b1799,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,976388.7477818308,976388.7477818308,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23483:ec82672df5eb6379,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23489:e8c87efc8ae2dd13,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23477:951586be3bcb2cd8,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23484:008dcb33d9443a4f,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,12393129.41174738,12393129.41174738,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23490:bb0dc9ce989b66a2,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,3514070.6353100496,3514070.6353100496,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23478:dd96dbc00d371f33,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,-6070000.0,-6070000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23485:f37d651ea069648f,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23491:4057ff5191eec8e2,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23479:f8cc3c081a385e82,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23486:c82881ae026b9a67,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23492:1bd5e1434db404b4,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23480:af8456563015550b,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23487:45d321db2584f9d3,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23493:49c34cb5775e7883,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23481:0d218458b6f4bd26,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23488:1ece1a63956c9d7a,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23494:edd72c4f66c02a27,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23482:2eb10e356a49fb8c,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23435:acdb11779799a6a5,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23441:a93bfc21ee2313cf,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23436:d4aecb26d293f0fa,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23442:dc8763a9ab2edc91,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-32200000.000000004,-32200000.000000004,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23437:441f73c76a2ec0be,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23443:5ac17ed34df07ce5,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-32900000.0,-32900000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23438:e2ea51e2adf9255a,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23444:a203056204eced7b,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-33700000.0,-33700000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23439:1c6a5215cde2b306,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23445:7557ca7951a8dd17,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-34600000.0,-34600000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23440:12213dabacf6410d,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23446:2362365455029422,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-35500000.0,-35500000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23279:ecd36d04d1f05a79,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23285:5aa1575178cadf64,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23273:2cff28b5c2a5a4db,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23280:e600f52a986a7bb5,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23286:874ae54ad0ef5e54,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23274:984c1c2397fa73fa,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23281:a45c8a1426929753,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23287:e9dfa8e4377b778a,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23275:4427a797b361bed0,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,7268000.0,7268000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23282:40af14ac9cbbc5c0,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23288:745a90bc4828cf4b,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,9000000.0,9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23276:c52dc8d6d1bc598b,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,78847500.0,78847500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23283:b74e4f5e2d666f3f,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23289:6897c2ed45d8af0a,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,15000000.0,15000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23277:076e6fbaca35f502,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,139025000.0,139025000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23284:8584d5eb7a9fefbc,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23290:a1d5cfbdd2ee8f22,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,20000000.0,20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23278:8eb0235e7a0f4bfb,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,181499000.0,181499000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23267:68ffb1156fa13bba,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23261:19414615f80d48ec,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23268:b18be0e0c65aebde,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23262:8435956151291c2e,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23269:8bfeac8aabda8cc7,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,21132505.42962237,21132505.42962237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23263:ba6f5454d8642f9d,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,186737938.93189237,186737938.93189237,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23270:0bf3b319912816a2,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,177411464.52775627,177411464.52775627,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23264:508d4f847a366a12,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1576863284.0616798,1576863284.0616798,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23271:9eb86a19fab186b7,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,339745548.59293616,339745548.59293616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23265:0c422a8a79db9dab,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,3024033975.8778634,3024033975.8778634,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23272:fa4c790953fdd050,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,455484629.7666315,455484629.7666315,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23266:d9b993e56ab4d926,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,4061411235.097182,4061411235.097182,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12060:3190c5b6527ae90f,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12061:f36bb807d97c6378,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-23979967.315934528,-23979967.315934528,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12062:b16372d5df21a620,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-27343973.274977777,-27343973.274977777,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12063:1153df7ce6fcb9f2,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-8903139.667657323,-8903139.667657323,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12064:ad3488abacabb061,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12065:aa587523c0b97c19,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12054:e1bcdad595363243,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-5853565.970661875,-5853565.970661875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12055:34f85cf90eeeb80c,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-29726556.809581477,-29726556.809581477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12056:abf3a23a698bcd1a,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-31851256.473897085,-31851256.473897085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12057:5cd90a27509b3c26,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-32244764.267580345,-32244764.267580345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12058:cf8ed6fef8aae309,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-33940587.18779158,-33940587.18779158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12059:63f79b3c4cd1612a,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,-35849326.30077899,-35849326.30077899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23465:9bfb96556877fe15,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-438589999.99999803,-438589999.99999803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23471:151ffcc6cca8dba2,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,50606340.10411286,50606340.10411286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23466:7d37a14999b124ea,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23472:3719a6d45689b0ec,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23467:f2277eb1ccb0721f,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23473:a3097c64a40f5b9e,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23468:4cfa40779e55d6bc,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23474:dffeffc102fa9173,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23469:f139d174c8211c5a,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23475:06fb94db9df4658e,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23470:473f04cbf222f013,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23476:05e760d0a5252238,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (capital),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23453:748914c3f11d4417,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,852396309.3115507,852396309.3115507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23459:fc81551e55dc65b9,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-111134305.19289978,-111134305.19289978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23454:0cab305a1eccbb71,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23460:ca0bdacb9fa49ec0,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23455:98b1e22b6925eaaf,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23461:37d1847fde451913,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23456:797d54e44c4c9b47,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23462:72a65e602d5be205,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23457:0de9b2211e42a4bb,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23463:89f1d7abc799e323,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23458:6706cfa4aaa21093,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23464:3a8f8f860f349817,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12048:3901516f0d7f13e4,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23429:22a389e5c76144a3,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-1216000000.0,-1216000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12049:06da81247c6e3f40,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,212000000.0,212000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23430:186e02dc54e25db1,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-1125000000.0,-1125000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12050:d28c2bd3b1f7276f,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,221000000.0,221000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23431:963e9636006ccec1,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,199000000.0,199000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12051:9ecab1bb313ce7d2,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,231000000.0,231000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23432:987b623584c3b4bb,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,189000000.0,189000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12052:752bc57d5a3a46df,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,241000000.0,241000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23433:2c751248e398d4f7,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-69000000.0,-69000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12053:cf58b9f8ea34370d,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2029-30,2029,Council Tax,Tax Measures (Policy measures database),2029-30,252000000.0,252000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23434:6664a4ff8899ae14,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,-198000000.0,-198000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11964:1cb4f48dd454c888,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,228.21810307104172,228.21810307104172,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11988:30965f6d7d7fcb44,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11982:7833d40a16589853,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23399:2c2ee2a41d5f1464,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11970:5e20baedfd441f27,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,776.7002370190098,776.7002370190098,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11976:c39dfe0ace2fc689,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,23006.562616331874,23006.562616331874,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23405:8f380d1447e74d9b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11965:aecb5c73f81493e1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,14582.628708970855,14582.628708970855,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11989:09ebf475187d38d3,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,100386.84793250207,100386.84793250207,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11983:e91c9b21c7b4457b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,9842.760907819371,9842.760907819371,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23400:23115bca15828828,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7194.417508663942,7194.417508663942,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11971:711f29aed3d86078,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,46161.614283236784,46161.614283236784,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11977:4eceb5ff26d7a86f,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1298446.5122595404,1298446.5122595404,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23406:d733052644c2937e,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,1182.095814967512,1182.095814967512,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11966:088873d17cb255af,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,156853.2753183124,156853.2753183124,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11990:75d2c3cb7d62b8c8,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3670391.4783059936,3670391.4783059936,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11984:f37a05205e5a11fb,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,371372.93121850566,371372.93121850566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23401:4f01945ea74fecbe,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,263694.9717369825,263694.9717369825,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11972:433d2c06011ec354,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,406680.84292585554,406680.84292585554,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11978:0e389cd059a2cf23,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,9520058.344593657,9520058.344593657,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23407:71a1a3ff47394c02,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,42998.585667091815,42998.585667091815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11967:bb6413fb6598a152,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,512770.1196193859,512770.1196193859,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11991:6ce3755e52be140a,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,14577292.336172285,14577292.336172285,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11985:51b9866c47d1017d,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,1531700.2000623448,1531700.2000623448,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23402:0cde5332733821ac,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1049899.9397333544,1049899.9397333544,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11973:0c1fec73d0f36ef0,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,1279534.1684727513,1279534.1684727513,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11979:c656ad837e381e53,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,28650112.049339354,28650112.049339354,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23408:bb7859707ed230a2,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,169747.82981249795,169747.82981249795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11968:61933ab2b6063dce,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,885719.4389914483,885719.4389914483,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11992:417c862e25f487e1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,25625943.795741085,25625943.795741085,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11986:991f8ebf179f36d3,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,2814094.5270135975,2814094.5270135975,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23403:32a5752803fc9cbd,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,1850539.1534400363,1850539.1534400363,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11974:97e32e81de5a19fc,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,2175755.7897297116,2175755.7897297116,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11980:e13102fe9c0b9263,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,47784908.89825028,47784908.89825028,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23409:7e7b6814b3aa90f0,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,297896.76036385214,297896.76036385214,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11969:6a21cd0caade3e8b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,970165.6510203748,970165.6510203748,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11993:d07619e4780dfca1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,32276313.858211145,32276313.858211145,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11987:feb9884e14a07541,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,3656280.338941046,3656280.338941046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23404:4c46196bfd244349,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,2336892.615168044,2336892.615168044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11975:34671b31ed1c2ae5,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,2539721.8237871914,2539721.8237871914,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11981:edcfb5e323918d1c,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,53872887.17124346,53872887.17124346,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23410:c153d001dde16d2f,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,374328.03712013125,374328.03712013125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11940:1d9df66686008346,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,22634329.21947202,22634329.21947202,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11958:b45e7dff4c5d0b88,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11952:89a875b575145925,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23387:7a4320738a0bfea6,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11946:c9b63b25c37f69a7,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23393:a495ca70575bd25f,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11941:d978b86ea7c8d1d2,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,85632205.72993866,85632205.72993866,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11959:b61cd0ff68a90bfd,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,9920265.902698534,9920265.902698534,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11953:b7786fcea91eddbd,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,74338.73648040465,74338.73648040465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23388:47b1ad690b06983b,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,705986.3236056224,705986.3236056224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11947:afcae830bf97ee1e,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,25184275.40671387,25184275.40671387,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23394:e4ea442bf40ad283,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,170989.11531895102,170989.11531895102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11942:410577e4a43678bc,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,86646926.77586058,86646926.77586058,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11960:b38299c696ddf74d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,164402838.53175586,164402838.53175586,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11954:451f73c1ee6194d0,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,13880271.423403712,13880271.423403712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23389:c8c552a644069d26,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,11796502.89298047,11796502.89298047,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11948:c5e373b63dd005f1,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,145683638.80990803,145683638.80990803,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23395:65a3ba15e2d5c0e3,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,2085835.2104431454,2085835.2104431454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11943:e9024bb14d45263c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,78223169.58598904,78223169.58598904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11961:4ca994b8126c6e33,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,159940926.41490817,159940926.41490817,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11955:1585c76bdb91053e,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,13956589.89814233,13956589.89814233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23390:30bf77f8029a0351,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,11504497.228025503,11504497.228025503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11949:1562cc3c47a77b3d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,143628829.42986944,143628829.42986944,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23396:4a78ca8faa09224d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,2021321.9465861344,2021321.9465861344,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11944:fc3f1e0619fa0616,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,32260475.854131714,32260475.854131714,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11962:140967c5fb72adbb,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,163922011.37792274,163922011.37792274,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11956:1642958e646fc35c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,15396060.54670306,15396060.54670306,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23391:e003da0a4aec5fe6,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,11824170.18198184,11824170.18198184,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11950:9a555230701a9b43,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,137559415.93923897,137559415.93923897,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23397:f7814ede14c7403c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,2046695.0101575293,2046695.0101575293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11945:21f2bf73a1f08ca4,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,717191.5674982828,717191.5674982828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11963:9379ca19c8a819cf,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,74061402.42251453,74061402.42251453,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11957:685bcd1b71bdc9ed,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,7354012.900196414,7354012.900196414,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23392:6319ca6b984a0d77,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,5357063.825170516,5357063.825170516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11951:92c897bb4759f7f3,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,58500357.79074169,58500357.79074169,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23398:d3019a648229873d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,914212.2608929725,914212.2608929725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11916:415b67d06f0a1652,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,41277549.826734886,41277549.826734886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11934:194468df106b2a5a,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11928:6b22fb9ba8ea8852,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23375:c10e37ecd2e70ae9,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11922:17b4ef9960483fff,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,3312316.3734383285,3312316.3734383285,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23381:e8645ca4dc075b30,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11917:b8ac5bd2413d0bda,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,44409138.41949146,44409138.41949146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11935:210db6187e2cc780,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,77497498.00594468,77497498.00594468,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11929:6b2c5dacc8944173,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,8140472.738474264,8140472.738474264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23376:99755c5efafe9e7a,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,5557005.696789324,5557005.696789324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11923:bae797f4a39d90fc,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,19683720.691713087,19683720.691713087,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23382:8e908c44f4d0e8dd,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,879880.4766670454,879880.4766670454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11918:3e12923e3813c352,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,34546725.31695756,34546725.31695756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11936:7a9d15555e5e6672,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,86760425.97827682,86760425.97827682,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11930:362d9681e362c064,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,9833993.707135702,9833993.707135702,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23377:a2f82a5d7e864e50,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,6238883.171613863,6238883.171613863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11924:ff549bc0ba15bd17,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,20954403.59224608,20954403.59224608,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23383:317f114a580fe863,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,955132.1564312011,955132.1564312011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11919:8cabcaa1c8a9ce36,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,66179742.5818975,66179742.5818975,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11937:4572dfd8e2e75772,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,77120289.19606617,77120289.19606617,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11931:86d5c8cc94bed95e,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,8739208.061834473,8739208.061834473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23378:52e5478a1a36742d,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5557763.134143816,5557763.134143816,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11925:df8a52362ada4a38,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,16854116.116000213,16854116.116000213,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23384:b81cea3bb614f797,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,862587.2086586722,862587.2086586722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11920:9282ec293914f5f1,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,142052596.59596997,142052596.59596997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11938:7282e1667c2006ec,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,65622645.92404779,65622645.92404779,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11932:3920fc732d57b82b,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,7757278.701620729,7757278.701620729,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23379:134275828fc66267,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,4741635.694849056,4741635.694849056,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11926:484d267fac33fdde,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,26679891.80869142,26679891.80869142,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23385:3e2dc40b3b49b530,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,732999.4256436002,732999.4256436002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11921:5526e7b5d1d8bac7,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,60126750.70191637,60126750.70191637,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11939:0a0a8f7b26e968b3,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,359190259.8525032,359190259.8525032,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11933:11c75f73c89fc705,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,43203340.241321936,43203340.241321936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23380:b14d2c818bc282f1,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,26018928.27188262,26018928.27188262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11927:4f41b02303db3c64,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,75588388.27728608,75588388.27728608,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23386:75a93e4ba0a19cb2,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,4031569.4870785894,4031569.4870785894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23219:195db43f3a92eca3,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23225:a73a740e8b3fee52,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23220:892873b5361da447,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-250000000.0,-250000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23226:f08af662c9349709,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23221:bf8837cd766d4dc0,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-1834366865.6821136,-1834366865.6821136,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23227:865b1561a15b385f,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-165633134.31787208,-165633134.31787208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23222:af7c5747dea212e7,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-917183432.8410568,-917183432.8410568,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23228:ff6792d01d6ecbfe,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-82816567.15893604,-82816567.15893604,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23223:e3a5c7aa0e1c714b,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23229:a65a5a00ef8baa06,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23224:bd632aaa0daebe92,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23230:9da591c4bba97576,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23321:a8fcc648d1c77779,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23315:dad0cc239a4e63b0,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2024.json,12c7c0091b415b3d1cb095c7dca201b7145fbee040c87e98cfe92ceb8d7738db,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23322:e7a91df8ca137075,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23316:f668186ed5d65ba8,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,0.0,0.0,,both_zero,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2025.json,b4dd6bf7f8c77bd304a04fd7726cd69fcb730e10701d5afa981f66a1c3d58a71,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23323:4c879dd87db87b3f,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-10977936.5847094,-10977936.5847094,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23317:1b983354102bb14d,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,760288239.1244123,760288239.1244123,264112675.57543182,-496175563.5489805,0.34738492848396263,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json,e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-496175563.5489805,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23324:9399b2f27fbfd06e,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-22250267.5487044,-22250267.5487044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23318:dcc529f309fec572,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1555705616.0371184,1555705616.0371184,338556341.93270874,-1217149274.1044097,0.21762236919547825,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json,e4498a6ffb5ce844af7ccb47c3e7d25d8b2458f098a3a97b7b9998391931155b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1217149274.1044097,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23325:2a220260e99cd7fb,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-33928763.4409638,-33928763.4409638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23319:c6ce8500db20415e,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,2328372386.4247274,2328372386.4247274,436340777.1042633,-1892031609.3204641,0.18740162855748138,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json,8c9a16f8cca31e1db7053077f2b58c35463f53038e95096ab4a439f44c446086,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1892031609.3204641,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23326:9e0a9cbad29c3f53,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-46010603.7804599,-46010603.7804599,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23320:4c41d84635ed82ad,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,3053484644.7733545,3053484644.7733545,626601979.8689651,-2426882664.9043894,0.20520881968131685,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json,f3f88fbb9d22d537957743c85b2877a4908655aaad905ba0285440ba55535e94,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2426882664.9043894,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23339:4a2ccb6ceb96c0f8,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23333:02e7e4599be46f65,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2024.json,8ffa1490a0cd1ac8bdf88e55f62b1302688149f5a6c789b4b220da88af980282,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23327:cea66d5bbe8519b9,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23340:de16c4a04ba87613,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23334:4a49d693d727a3b2,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,0.0,0.0,,both_zero,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2025.json,03e33683900ab13db68de5214f22b575976ac9d26fcc9a587efb612ea0c79ec6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23328:9e2ff9fa4bd2cc0b,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23341:8eed9bf63783ccbd,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23335:7e9f9d66b5194ff6,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-667364500.0,-667364500.0,-403656800.85860443,263707699.14139557,0.6048520723811417,same_sign_ratio_0.5_to_0.8,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json,37a3baee9f6212fee0d6a719b6487d935adad3edb14b7f1d951c432e9242f69b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",263707699.14139557,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23329:e052a44f1c2e1bfc,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-146000000.0,-146000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23342:0fd5ad27ca12101a,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23336:5d8fea1a1f3c86d6,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-938051000.0,-938051000.0,-409490512.0053253,528560487.9946747,0.43653331429242687,same_sign_ratio_below_0.5,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json,6f47a7fe1b09a531640bd4ed65f0cd76fb1bc5f67e24ef439b258cf715192332,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",528560487.9946747,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23330:9881d3a86b7a4bbc,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-205000000.0,-205000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23343:1625c8ea224af25e,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23337:31f0f1693e3bba3c,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1224374000.0,-1224374000.0,-414257872.6100464,810116127.3899536,0.3383425918959782,same_sign_ratio_below_0.5,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json,f2052622bffb5516e1658cc7eb632da0d10cc2d30b9a7291321a939143e493be,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",810116127.3899536,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23331:f2f010bd76ffdb79,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-268000000.0,-268000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23344:786ad47c268163cb,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23338:27e34c93a163b4f0,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-1546070500.0,-1546070500.0,-421859102.8292618,1124211397.1707382,0.272858904447929,same_sign_ratio_below_0.5,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json,1b36b51794d1b3382fec9c03d97e5a9c8aeb0669446d8dfb7d70413e1aa26027,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1124211397.1707382,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:23332:5c8171523fd97b4c,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,-338000000.0,-338000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized""}" +spring_statement_2025,obr_pmd_nov2025:12042:530a3c9bee7f5749,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2024-25,2024,Gross operating surplus,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12036:9975872a1aa6fbea,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12043:b138ae0b685a47cb,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2025-26,2025,Gross operating surplus,Tax Measures (Policy measures database),2025-26,14380000.0,14380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12037:1991f0b6dc496b7a,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12044:c32eb722501f090d,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2026-27,2026,Gross operating surplus,Tax Measures (Policy measures database),2026-27,87380000.0,87380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12038:87c882a28f93f198,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,12000000.0,12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12045:c31d8390c068339e,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2027-28,2027,Gross operating surplus,Tax Measures (Policy measures database),2027-28,89380000.0,89380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12039:5dcae7e2468fa0a0,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,39000000.0,39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12046:023474e891095ac2,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2028-29,2028,Gross operating surplus,Tax Measures (Policy measures database),2028-29,25380000.000000004,25380000.000000004,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12040:03a48cb9299861c6,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,72000000.0,72000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12047:fa0735f7ee9ea5bb,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2029-30,2029,Gross operating surplus,Tax Measures (Policy measures database),2029-30,22380000.000000004,22380000.000000004,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12041:c9f6e4a39c0fb6e5,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,93000000.0,93000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23351:685deba840004a71,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23345:2c3de859d31b8035,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23352:e224e074af6a233e,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23346:a4eb42c491401881,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,14497000.0,14497000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23353:fed38696481320b8,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23347:2540569dddbe8124,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,119082500.0,119082500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23354:c1ff5dffb56775d0,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23348:e0b30a9ed834ee5c,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,209171000.0,209171000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23355:186809f207e8a875,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23349:6b3180a9ff64e332,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,213313000.0,213313000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23356:a5ecdcd5075ba362,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23350:65aa37e32d569074,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,200887000.0,200887000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23369:528912cdf02a0af5,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23363:cdbc388ba52d3bc4,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23357:9af39fca6ffc3706,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23370:6e3effb20a6c8080,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23364:4f9a425733652112,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,94381999.99999999,94381999.99999999,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23358:c86fbc35bcaf96c5,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,1000000.0,1000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23371:a1d0027832d66b5d,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23365:fad190fc6955488a,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,60807000.0,60807000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23359:aa3cae7246d85838,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-17000000.0,-17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23372:ad553d2e1a4af10e,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23366:e3a71c1d1cc9605b,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,47271499.99999999,47271499.99999999,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23360:fd32385f31ebf3ca,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-17000000.0,-17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23373:18addd9690323358,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23367:aefa5e843b7f2d98,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,46505500.0,46505500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23361:d5b63ee2ae5927aa,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-12000000.0,-12000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23374:92c8ef20028bc8e7,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23368:45fa754bd8662915,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,48739500.0,48739500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23362:bcc6596942607fd1,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,-9000000.0,-9000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23297:cd3e67a926fddfc5,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23291:8f72a94b1b60d47a,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23298:d013fc923752ac45,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23292:45e80812e2953558,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23299:bee4a005b02618ee,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,1257888.56699819,1257888.56699819,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23293:f6158bd1296c471a,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-199423360.73300555,-199423360.73300555,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23300:cd30fb7c84cc91a3,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,4792365.31818333,4792365.31818333,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23294:e1a02fd6b9638121,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-735691455.7618408,-735691455.7618408,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23301:cd7507d0f8350be2,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,7742133.9395496,7742133.9395496,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23295:42487d1513cf9025,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1211002638.513025,-1211002638.513025,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23302:ccca2e085bbc3c09,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,10565397.905142201,10565397.905142201,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23296:3365d36b7c45c2de,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-1654279559.1701777,-1654279559.1701777,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23309:97be06954eca5084,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23303:e4885a3d0fcb037d,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23310:9333aee1b2e83f37,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23304:adf8c7230d50285c,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23311:a27d270e60fb9e12,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23305:18d39923231f5b0d,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,18603000.0,18603000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23312:e04fc8851f63933a,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23306:19d3b4314f227ca6,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,101283000.0,101283000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23313:bc412a5197e6dc00,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23307:e5871784ae2a343c,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,231504000.0,231504000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23314:5fd97483501fa712,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23308:d1f88d677e0969c2,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,355524000.0,355524000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} diff --git a/results/uk/events/spring_statement_2025/COMPARISON.json b/results/uk/events/spring_statement_2025/COMPARISON.json new file mode 100644 index 00000000..846aa8ae --- /dev/null +++ b/results/uk/events/spring_statement_2025/COMPARISON.json @@ -0,0 +1,25238 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "construction_pending", + "head_variables": [], + "measure_key": "spring_statement_2025__building_safety_levy_implement_a_levy_on_new_residential_development_in_england_with_certain_exemptions_with_r_92185284", + "measure_type": "indirect_tax", + "missing_legs": [ + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:12018:e8b8737b1e17c742", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Building safety levy", + "title": "Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": "construction_pending", + "head_variables": [], + "measure_key": "spring_statement_2025__building_safety_levy_implement_a_levy_on_new_residential_development_in_england_with_certain_exemptions_with_r_92185284", + "measure_type": "indirect_tax", + "missing_legs": [ + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:12019:53a1209478c29ef1", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + 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Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23315:dad0cc239a4e63b0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23322:e7a91df8ca137075", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2025.json", + "artifact_sha256": "b4dd6bf7f8c77bd304a04fd7726cd69fcb730e10701d5afa981f66a1c3d58a71", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23316:f668186ed5d65ba8", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -10977936.5847094, + "obr_value_gbp_decimal": "-10977936.5847094", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23323:4c879dd87db87b3f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json", + "artifact_sha256": "e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -496175563.5489805, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 760288239.1244123, + "obr_value_gbp_decimal": "760288239.1244123", + "pe_to_obr_ratio": 0.34738492848396263, + "pe_value_gbp": 264112675.57543182, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -496175563.5489805, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23317:1b983354102bb14d", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -22250267.5487044, + "obr_value_gbp_decimal": "-22250267.5487044", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23324:9399b2f27fbfd06e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json", + "artifact_sha256": "e4498a6ffb5ce844af7ccb47c3e7d25d8b2458f098a3a97b7b9998391931155b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -1217149274.1044097, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 1555705616.0371184, + "obr_value_gbp_decimal": "1555705616.0371184", + "pe_to_obr_ratio": 0.21762236919547825, + "pe_value_gbp": 338556341.93270874, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -1217149274.1044097, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23318:dcc529f309fec572", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -33928763.4409638, + "obr_value_gbp_decimal": "-33928763.4409638", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23325:2a220260e99cd7fb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json", + "artifact_sha256": "8c9a16f8cca31e1db7053077f2b58c35463f53038e95096ab4a439f44c446086", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -1892031609.3204641, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 2328372386.4247274, + "obr_value_gbp_decimal": "2328372386.4247274", + "pe_to_obr_ratio": 0.18740162855748138, + "pe_value_gbp": 436340777.1042633, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -1892031609.3204641, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23319:c6ce8500db20415e", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -46010603.7804599, + "obr_value_gbp_decimal": "-46010603.7804599", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23326:9e0a9cbad29c3f53", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json", + "artifact_sha256": "f3f88fbb9d22d537957743c85b2877a4908655aaad905ba0285440ba55535e94", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -2426882664.9043894, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 3053484644.7733545, + "obr_value_gbp_decimal": "3053484644.7733545", + "pe_to_obr_ratio": 0.20520881968131685, + "pe_value_gbp": 626601979.8689651, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -2426882664.9043894, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23320:4c41d84635ed82ad", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23339:4a2ccb6ceb96c0f8", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2024.json", + "artifact_sha256": "8ffa1490a0cd1ac8bdf88e55f62b1302688149f5a6c789b4b220da88af980282", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23333:02e7e4599be46f65", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23327:cea66d5bbe8519b9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23340:de16c4a04ba87613", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2025.json", + "artifact_sha256": "03e33683900ab13db68de5214f22b575976ac9d26fcc9a587efb612ea0c79ec6", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. 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The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23334:4a49d693d727a3b2", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23328:9e2ff9fa4bd2cc0b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. 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The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23341:8eed9bf63783ccbd", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json", + "artifact_sha256": "37a3baee9f6212fee0d6a719b6487d935adad3edb14b7f1d951c432e9242f69b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 263707699.14139557, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -667364500.0, + "obr_value_gbp_decimal": "-667364500.0", + "pe_to_obr_ratio": 0.6048520723811417, + "pe_value_gbp": -403656800.85860443, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 263707699.14139557, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23335:7e9f9d66b5194ff6", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -146000000.0, + "obr_value_gbp_decimal": "-146000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23329:e052a44f1c2e1bfc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. 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The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23342:0fd5ad27ca12101a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json", + "artifact_sha256": "6f47a7fe1b09a531640bd4ed65f0cd76fb1bc5f67e24ef439b258cf715192332", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 528560487.9946747, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -938051000.0, + "obr_value_gbp_decimal": "-938051000.0", + "pe_to_obr_ratio": 0.43653331429242687, + "pe_value_gbp": -409490512.0053253, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 528560487.9946747, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23336:5d8fea1a1f3c86d6", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -205000000.0, + "obr_value_gbp_decimal": "-205000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23330:9881d3a86b7a4bbc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23343:1625c8ea224af25e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json", + "artifact_sha256": "f2052622bffb5516e1658cc7eb632da0d10cc2d30b9a7291321a939143e493be", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 810116127.3899536, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -1224374000.0, + "obr_value_gbp_decimal": "-1224374000.0", + "pe_to_obr_ratio": 0.3383425918959782, + "pe_value_gbp": -414257872.6100464, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 810116127.3899536, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23337:31f0f1693e3bba3c", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -268000000.0, + "obr_value_gbp_decimal": "-268000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23331:f2f010bd76ffdb79", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23344:786ad47c268163cb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json", + "artifact_sha256": "1b36b51794d1b3382fec9c03d97e5a9c8aeb0669446d8dfb7d70413e1aa26027", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "partial", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized" + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": 1124211397.1707382, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -1546070500.0, + "obr_value_gbp_decimal": "-1546070500.0", + "pe_to_obr_ratio": 0.272858904447929, + "pe_value_gbp": -421859102.8292618, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 1124211397.1707382, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23338:27e34c93a163b4f0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast.", + "decomposition_status": "not_available", + "diagnosis": { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. 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a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23307:e5871784ae2a343c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23314:5fd97483501fa712", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 355524000.0, + "obr_value_gbp_decimal": "355524000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23308:d1f88d677e0969c2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + } +] diff --git a/results/uk/events/spring_statement_2025/COMPARISON.md b/results/uk/events/spring_statement_2025/COMPARISON.md new file mode 100644 index 00000000..113e1527 --- /dev/null +++ b/results/uk/events/spring_statement_2025/COMPARISON.md @@ -0,0 +1,590 @@ +# Spring Statement 2025: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is the pinned certified 2023 population uprated to calendar year Y, with government baseline policy parameters annualized from the engine's 30 April snapshot. Dict reforms directly update that processed tree and use explicit 1 January dates for annual lookups; they do not repeat fiscal conversion. These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 498 rows, 12 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 2 | 18 | 2.365 | 13.031 | +| not_expressible | 17 | 156 | 13.906 | 22.174 | +| out_of_household_scope | 13 | 324 | -10.696 | 39.774 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 6 | 42 | 4.520 | 4.858 | +| model_or_data_gap | 11 | 114 | 9.386 | 17.316 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Alcohol duty | not_available: 6 | +| Betting | not_available: 6 | +| Building safety levy | not_available: 6 | +| Corporation tax (onshore) | not_available: 12 | +| Council Tax | not_available: 6 | +| Customs duty | not_available: 12 | +| Gross operating surplus | not_available: 6 | +| Income tax | not_available: 30 | +| Interest and dividend receipts | not_available: 30 | +| Locally-financed current expenditure | not_available: 6 | +| NICs | not_available: 6 | +| PSCE in RDEL | not_available: 54 | +| PSGI in CDEL | not_available: 24 | +| Passport fees | not_available: 6 | +| Penalties | not_available: 6 | +| Scottish AME (capital) | not_available: 12 | +| Scottish AME (current) | not_available: 36 | +| Scottish BGA (capital) | not_available: 6 | +| Scottish BGA (current) | not_available: 90 | +| Statutory gaming levy | not_available: 6 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 18 | +| Visa fees | not_available: 6 | +| Welfare inside cap | both_zero: 4, not_available: 48, same_sign_ratio_0.5_to_0.8: 1, same_sign_ratio_below_0.5: 7 | +| Welfare outside cap | not_available: 12 | +| Welsh BGA (current) | not_available: 30 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 174 | +| indirect_tax | not_available: 18 | +| other | not_available: 54 | +| scope | not_available: 144 | +| tax_benefit | not_available: 12 | +| universal_credit | both_zero: 4, not_available: 18, same_sign_ratio_0.5_to_0.8: 1, same_sign_ratio_below_0.5: 7 | +| welfare | not_available: 66 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this bundle uses one 2023 population calibrated to later targets. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 12 computed rows and £8.759bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2024-25 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2025-26 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2026-27 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2027-28 | Building safety levy | not_expressible / construction_pending | 0.057 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2028-29 | Building safety levy | not_expressible / construction_pending | 0.244 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2029-30 | Building safety levy | not_expressible / construction_pending | 0.347 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2024-25 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2025-26 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.731 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2026-27 | Scottish AME (capital) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2027-28 | PSGI in CDEL | out_of_household_scope | -3.359 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2027-28 | Scottish AME (capital) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2028-29 | PSGI in CDEL | out_of_household_scope | -3.857 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2028-29 | Scottish AME (capital) | out_of_household_scope | -0.208 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2029-30 | PSGI in CDEL | out_of_household_scope | -4.375 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2029-30 | Scottish AME (capital) | out_of_household_scope | -0.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.162 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.162 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Passport fees | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Visa fees | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.352 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Passport fees | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Visa fees | not_expressible / construction_pending | 0.382 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.848 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Passport fees | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Scottish AME (current) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | PSCE in RDEL | out_of_household_scope | 1.227 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Passport fees | not_expressible / construction_pending | 0.049 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Scottish AME (current) | out_of_household_scope | 0.147 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Visa fees | not_expressible / construction_pending | 0.361 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | PSCE in RDEL | out_of_household_scope | 2.332 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Passport fees | not_expressible / construction_pending | 0.046 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.247 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | PSCE in RDEL | out_of_household_scope | 5.194 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Passport fees | not_expressible / construction_pending | 0.042 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.505 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP Spending: Invest to deliver welfare reform | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.244 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2029-30 | Scottish AME (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.193 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.286 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.376 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.941 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2029-30 | Scottish AME (current) | out_of_household_scope | -0.059 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2024-25 | Betting | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2024-25 | Statutory gaming levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2025-26 | Betting | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2025-26 | Statutory gaming levy | not_expressible / construction_pending | 0.113 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2026-27 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2026-27 | Statutory gaming levy | not_expressible / construction_pending | 0.116 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2027-28 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2027-28 | Statutory gaming levy | not_expressible / construction_pending | 0.119 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2028-29 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2028-29 | Statutory gaming levy | not_expressible / construction_pending | 0.123 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2029-30 | Betting | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2029-30 | Statutory gaming levy | not_expressible / construction_pending | 0.126 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.116 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.119 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.020 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.027 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.026 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.035 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| HMRC Spending: Invest to close the tax gap | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.117 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2025-26 | Penalties | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2026-27 | Penalties | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2027-28 | Penalties | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2028-29 | Penalties | out_of_household_scope | 0.105 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2029-30 | Penalties | out_of_household_scope | 0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Welsh BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.016 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | Welsh BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.032 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.033 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.034 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.035 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2029-30 | Welfare inside cap | not_expressible / construction_pending | -0.035 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.079 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.139 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.181 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.187 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 1.577 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 3.024 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.455 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 4.061 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2024-25 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2025-26 | Customs duty | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2026-27 | Customs duty | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2027-28 | Customs duty | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2029-30 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2024-25 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2025-26 | Customs duty | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2026-27 | Customs duty | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2027-28 | Customs duty | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2028-29 | Customs duty | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2029-30 | Customs duty | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.852 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.111 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2024-25 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -1.216 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2025-26 | Council Tax | not_expressible / construction_pending | 0.212 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -1.125 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2026-27 | Council Tax | not_expressible / construction_pending | 0.221 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.199 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2027-28 | Council Tax | not_expressible / construction_pending | 0.231 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.189 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2028-29 | Council Tax | not_expressible / construction_pending | 0.241 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2029-30 | Council Tax | not_expressible / construction_pending | 0.252 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2029-30 | Locally-financed current expenditure | out_of_household_scope | -0.198 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Tobacco duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.029 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.026 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Tobacco duty | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.048 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.032 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Tobacco duty | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.054 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.086 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.164 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.146 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.160 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.164 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.138 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.074 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.059 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.035 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.066 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.027 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.359 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.250 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2026-27 | PSCE in RDEL | out_of_household_scope | -1.834 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.166 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.917 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2024-25 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2025-26 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2026-27 | Welfare inside cap | partial | 0.760 | 0.264 | 0.347 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2027-28 | Welfare inside cap | partial | 1.556 | 0.339 | 0.218 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2028-29 | Welfare inside cap | partial | 2.328 | 0.436 | 0.187 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 | Welfare inside cap | partial | 3.053 | 0.627 | 0.205 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Welfare outside cap | partial | 0.000 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Welfare outside cap | partial | 0.000 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Welfare inside cap | partial | -0.667 | -0.404 | 0.605 | same_sign_ratio_0.5_to_0.8 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Welfare outside cap | partial | -0.146 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Welfare inside cap | partial | -0.938 | -0.409 | 0.437 | same_sign_ratio_below_0.5 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Welfare outside cap | partial | -0.205 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Welfare inside cap | partial | -1.224 | -0.414 | 0.338 | same_sign_ratio_below_0.5 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Welfare outside cap | partial | -0.268 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Welfare inside cap | partial | -1.546 | -0.422 | 0.273 | same_sign_ratio_below_0.5 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.; policyengine-uk#2239 | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Welfare outside cap | partial | -0.338 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings; policyengine-uk#2239 | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2024-25 | Gross operating surplus | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2025-26 | Gross operating surplus | not_expressible / construction_pending | 0.014 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2026-27 | Gross operating surplus | not_expressible / construction_pending | 0.087 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2027-28 | Gross operating surplus | not_expressible / construction_pending | 0.089 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2028-29 | Gross operating surplus | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2029-30 | Gross operating surplus | not_expressible / construction_pending | 0.022 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.093 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.119 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.209 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.213 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.201 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.094 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.047 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.047 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.049 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.199 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.736 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -1.211 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -1.654 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.101 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.232 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.356 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | + +## Construction caveats + +* `spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut`: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. +* `spring_statement_2025__uc_standard_allowance_above_inflation`: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. + +## Review diagnoses + +* `spring_statement_2025__uc_standard_allowance_above_inflation` — PE model issue; index and baseline vintage; head scope: The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027–2029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. 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Both signs are positive_gain_to_exchequer. Raw rows and original values are retained in the checked-in harvest; registries contain traceable normalized pointers." +} diff --git a/tests/fixtures/uk_replay_ab2025_dry_run.txt b/tests/fixtures/uk_replay_ab2025_dry_run.txt new file mode 100644 index 00000000..cacfa0c4 --- /dev/null +++ b/tests/fixtures/uk_replay_ab2025_dry_run.txt @@ -0,0 +1,81 @@ +reversal-delta guard skipped: policyengine-uk not importable +ab2025__personal_tax_thresholds_freeze_to_2031 delta_on_modified_baseline baseline_reform reform_reform +ab2025__employer_nics_secondary_threshold_freeze_to_2031 reversal_on_certified_world baseline_reform +ab2025__student_loans_plan2_threshold_freeze reversal_on_certified_world baseline_reform +ab2025__property_income_separate_rates reversal_on_certified_world baseline_reform +ab2025__dividend_rates_plus_2pp reversal_on_certified_world baseline_reform +ab2025__savings_rates_plus_2pp_and_starter_limit_held reversal_on_certified_world baseline_reform 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--- /dev/null +++ b/tests/test_modal_uk_event.py @@ -0,0 +1,361 @@ +"""Offline Modal transport checks; no Modal installation or country imports.""" + +import hashlib +import json +import sys +from contextlib import nullcontext +from pathlib import Path +from types import SimpleNamespace + +import pytest + +from pipeline import modal_uk_event as runner + + +@pytest.fixture +def inputs(tmp_path): + artifact_bytes = b"certified fixture" + cert = { + "repo_id": "policyengine/populace-uk-private", + "artifact": "populace_uk_2023.h5", + "revision": "fixture-certified-revision", + "sha256": hashlib.sha256(artifact_bytes).hexdigest(), + "size_bytes": len(artifact_bytes), + "compatible_model_packages": [ + {"name": "policyengine-uk", "specifier": "==2.89.2"} + ], + } + audit = {"certified_identity": {**cert, "resolved_hf_commit": runner.HF_COMMIT}} + for relative in runner.repository_files("autumn_budget_2024"): + path = tmp_path / relative + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text("{}") + (tmp_path / "data/uk/certified_bundle.json").write_text(json.dumps(cert)) + (tmp_path / "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json").write_text( + json.dumps(audit) + ) + requirements = "\n".join( + f"{name}=={version}" for name, version in runner.ENGINE_PINS.items() + ) + (tmp_path / "docs/uk_replay/requirements.txt").write_text(requirements) + (tmp_path / "data/uk/events/autumn_budget_2024_measures.json").write_text( + json.dumps( + { + "event_slug": "autumn_budget_2024", + "calendar_years": list(range(2024, 2030)), + "measures": [ + {"measure_key": "autumn_budget_2024__private_school_vat_20pct"} + ], + } + ) + ) + hf_cache = tmp_path / runner.HF_CACHE_RELATIVE + repo = hf_cache / runner.HF_REPO_CACHE + ref = repo / "refs" / cert["revision"] + artifact = repo / "snapshots" / runner.HF_COMMIT / cert["artifact"] + ref.parent.mkdir(parents=True) + artifact.parent.mkdir(parents=True) + ref.write_text(runner.HF_COMMIT) + artifact.write_bytes(artifact_bytes) + (repo / "token").write_text("must never be mounted") + (repo / "refs/main").write_text("another revision") + manifest, mounts = runner.input_manifest( + "autumn_budget_2024", root=tmp_path, hf_cache=hf_cache + ) + return tmp_path, manifest, mounts + + +def test_allowlist_mounts_only_pinned_inputs(inputs): + root, manifest, mounts = inputs + assert len(mounts) == len(runner.repository_files("autumn_budget_2024")) + 2 + assert all( + not path.endswith("token") and not path.endswith("refs/main") for path in mounts + ) + assert not any(".git" in Path(path).parts for path in mounts) + assert sum(row["kind"] == "certified_artifact" for row in manifest["files"]) == 1 + runner.verify_inputs(manifest, root=root) + + +def test_upload_hash_gate_rejects_same_size_changed_h5_before_engine_import(inputs): + root, manifest, mounts = inputs + artifact = next( + row["path"] for row in manifest["files"] if row["kind"] == "certified_artifact" + ) + mounts[artifact].write_bytes(b"x" * mounts[artifact].stat().st_size) + with pytest.raises(ValueError, match="differs from its digest"): + runner.verify_inputs(manifest, root=root) + + +def test_allowlist_rejects_additional_input_even_with_valid_hash(inputs): + root, manifest, _ = inputs + extra = root / "unrelated.txt" + extra.write_text("not a replay input") + manifest["files"].append( + { + "path": "unrelated.txt", + "sha256": runner.sha256_file(extra), + "size_bytes": extra.stat().st_size, + } + ) + with pytest.raises(ValueError, match="exact allowlist"): + runner.verify_inputs(manifest, root=root) + + +@pytest.mark.parametrize( + "requirement", + [ + "numpy>=2", + "--extra-index-url=https://invalid", + "policyengine==6.2.4", + "numpy==2\nnumpy==2", + ], +) +def test_requirements_are_exact_and_engine_compatible(requirement): + text = "\n".join( + f"{name}=={version}" for name, version in runner.ENGINE_PINS.items() + ) + if requirement.startswith("policyengine=="): + text = text.replace("policyengine==5.0.2", requirement) + else: + text += "\n" + requirement + with pytest.raises(ValueError): + runner.requirements_pins(text) + + +@pytest.mark.parametrize( + "path", ["/tmp/out", "../out", "results/../out", "a//b", "a\\b", "./out"] +) +def test_reject_unnormalized_or_escaping_paths(path): + with pytest.raises(ValueError): + runner.relative_path(path) + + +def request(): + return runner.request_spec( + "autumn_budget_2024", + years=[2026], + measures=["autumn_budget_2024__private_school_vat_20pct"], + output_dir="results/uk/events/autumn_budget_2024", + preflight_only=False, + ) + + +@pytest.mark.parametrize("years", [[2022], [2031], [2026, 2026]]) +def test_request_limits_years_and_workers(years): + with pytest.raises(ValueError): + runner.request_spec( + "autumn_budget_2024", + years=years, + measures=[], + output_dir="results/uk/events/autumn_budget_2024", + preflight_only=False, + ) + assert request()["workers"] == 1 + assert ( + runner.RESOURCE_LIMITS["max_containers"] + == runner.RESOURCE_LIMITS["max_inputs"] + == 1 + ) + + +def test_real_double_underscore_key_and_registry_selection(inputs): + root, _, _ = inputs + runner.validate_selection(request(), root=root) + unknown = {**request(), "measures": ["autumn_budget_2024__unknown_measure"]} + with pytest.raises(ValueError, match="absent from the event registry"): + runner.validate_selection(unknown, root=root) + outside = {**request(), "years": [2030]} + with pytest.raises(ValueError, match="scoring grid"): + runner.validate_selection(outside, root=root) + + +def response_for(payload): + relative = payload["request"]["output_dir"] + "/private_school_vat_20pct_2026.json" + artifact = b'{"announcement_effect": 12.0}\n' + receipt = { + "request": payload["request"], + "request_sha256": runner.digest_bytes( + runner.canonical_bytes(payload["request"]) + ), + "input_manifest_sha256": runner.digest_bytes( + runner.canonical_bytes(payload["inputs"]) + ), + "files": {relative: runner.digest_bytes(artifact)}, + } + files = {relative: {"bytes": artifact, "sha256": runner.digest_bytes(artifact)}} + receipt_bytes = runner.canonical_bytes(receipt) + files[payload["request"]["output_dir"] + "/MODAL_RECEIPT.json"] = { + "bytes": receipt_bytes, + "sha256": runner.digest_bytes(receipt_bytes), + } + return {"files": files} + + +def test_download_keeps_canonical_paths_in_receipts_but_writes_only_ignored_prefix( + tmp_path, +): + payload = {"request": request(), "inputs": {"verified": "fixture"}} + response = response_for(payload) + paths = runner.save_download( + response, payload, ".venv-replay-checks/download", root=tmp_path + ) + assert all( + path.startswith(".venv-replay-checks/download/results/uk/events/") + for path in paths + ) + assert not (tmp_path / "results").exists() + receipt_path = next(path for path in paths if path.endswith("MODAL_RECEIPT.json")) + receipt = json.loads((tmp_path / receipt_path).read_bytes()) + assert next(iter(receipt["files"])).startswith( + "results/uk/events/autumn_budget_2024/" + ) + with pytest.raises(ValueError, match="overwrite"): + runner.save_download( + response, payload, ".venv-replay-checks/download", root=tmp_path + ) + + +def test_download_verifies_bytes_and_forbids_dataset_return(tmp_path): + payload = {"request": request(), "inputs": {"verified": "fixture"}} + response = response_for(payload) + first = next(iter(response["files"].values())) + first["bytes"] += b" " + with pytest.raises(ValueError, match="SHA-256"): + runner.save_download( + response, payload, ".venv-replay-checks/download", root=tmp_path + ) + response = response_for(payload) + response["files"][request()["output_dir"] + "/populace_uk_2023.h5"] = { + "bytes": b"dataset", + "sha256": runner.digest_bytes(b"dataset"), + } + with pytest.raises(ValueError, match="outside"): + runner.save_download( + response, payload, ".venv-replay-checks/download", root=tmp_path + ) + + +def test_download_rejects_checks_symlink_outside_assigned_workspace(tmp_path): + workspace = tmp_path / "workspace" + external = tmp_path / "external" + workspace.mkdir() + external.mkdir() + (workspace / ".venv-replay-checks").symlink_to(external, target_is_directory=True) + with pytest.raises(ValueError, match="escapes the workspace"): + runner.download_prefix(".venv-replay-checks/download", root=workspace) + + +def test_provider_serialization_requires_matching_python_minor(monkeypatch): + with monkeypatch.context() as context: + context.setattr(runner.sys, "version_info", (3, 14, 0)) + with pytest.raises(ValueError, match="Python 3.12 control interpreter"): + runner.modal_function({}) + + +def test_interrupted_modal_context_returns_130_without_downloading( + monkeypatch, tmp_path, capsys +): + class SuppressInterrupt: + def __enter__(self): + return self + + def __exit__(self, kind, value, traceback): + return kind is KeyboardInterrupt + + def interrupted_remote(payload): + raise KeyboardInterrupt + + monkeypatch.setattr(runner, "validate_selection", lambda request: None) + monkeypatch.setattr( + runner, "input_manifest", lambda event, hf_cache=None: ({"event": event}, {}) + ) + monkeypatch.setattr(runner, "download_prefix", lambda value: tmp_path / "download") + monkeypatch.setattr( + runner, + "modal_function", + lambda mounts: ( + SimpleNamespace(enable_output=nullcontext), + SimpleNamespace(run=SuppressInterrupt), + SimpleNamespace(remote=interrupted_remote), + ), + ) + monkeypatch.setattr( + runner, + "save_download", + lambda *args: pytest.fail("interrupted run must not download"), + ) + assert runner.main(["--event", "autumn_budget_2024", "--execute"]) == 130 + assert "interrupted; no output downloaded" in capsys.readouterr().err + + +def test_modal_factory_has_one_blocked_network_worker_and_explicit_uv_venv( + monkeypatch, inputs +): + _, _, mounts = inputs + recorded = {"mounts": [], "commands": [], "env": {}} + + class Image: + @staticmethod + def debian_slim(**kwargs): + assert kwargs == {"python_version": "3.12"} + return Image() + + def pip_install(self, package): + assert package == f"uv=={runner.UV_VERSION}" + return self + + def add_local_file(self, source, destination, *, copy): + recorded["mounts"].append((source, destination, copy)) + return self + + def run_commands(self, *commands): + recorded["commands"].extend(commands) + return self + + def env(self, values): + recorded["env"] = values + return self + + class App: + def __init__(self, name, *, include_source): + assert include_source is False + + def function(self, **kwargs): + recorded["function"] = kwargs + return lambda fn: fn + + def concurrent(**kwargs): + recorded["concurrent"] = kwargs + return lambda fn: fn + + fake = SimpleNamespace(Image=Image, App=App, concurrent=concurrent) + monkeypatch.setitem(sys.modules, "modal", fake) + monkeypatch.setattr( + runner.importlib.metadata, "version", lambda name: runner.MODAL_VERSION + ) + runner.modal_function(mounts) + configuration = recorded["function"] + assert configuration["cpu"] == (2, 2) + assert configuration["memory"] == (32768, 32768) + assert ( + configuration["timeout"] == runner.RESOURCE_LIMITS["timeout_seconds"] == 10800 + ) + assert configuration["max_containers"] == 1 + assert configuration["block_network"] is True + assert configuration["include_source"] is False + assert configuration["serialized"] is True + assert recorded["concurrent"] == {"max_inputs": 1} + assert recorded["commands"][0] == "uv python install 3.12.13" + assert "uv venv --python 3.12.13 /opt/replay-venv" in recorded["commands"] + assert any( + "--requirements /opt/replay-requirements.txt" in command + for command in recorded["commands"] + ) + assert all( + recorded["env"][key] == value for key, value in runner.OFFLINE_ENV.items() + ) + assert all( + "TOKEN" not in key or key == "HF_HUB_DISABLE_IMPLICIT_TOKEN" + for key in recorded["env"] + ) + assert len(recorded["mounts"]) == len(mounts) + 1 # build-time frozen requirements diff --git a/tests/test_uk_event_adoption.py b/tests/test_uk_event_adoption.py new file mode 100644 index 00000000..b80bf07a --- /dev/null +++ b/tests/test_uk_event_adoption.py @@ -0,0 +1,430 @@ +"""Offline validation and mutation guards for canonical event adoption.""" + +from pathlib import Path + +import pytest + +from pipeline import adopt_uk_event as helper_module + + +@pytest.fixture +def helper(): + return helper_module + + +@pytest.fixture +def adoption(helper, monkeypatch, tmp_path): + monkeypatch.setattr(helper, "ROOT", tmp_path) + monkeypatch.setattr(helper, "current_input_digest", lambda event: "a" * 64) + output = "results/uk/events/autumn_budget_2024" + download = ".venv-replay-checks/download" + paths = [output + "/measure_2026.json", output + "/RUN_MANIFEST.json"] + rows = [] + for relative in paths: + old, new = ("old " + relative).encode(), ("new " + relative).encode() + destination = tmp_path / relative + source = tmp_path / download / relative + destination.parent.mkdir(parents=True, exist_ok=True) + source.parent.mkdir(parents=True, exist_ok=True) + destination.write_bytes(old) + source.write_bytes(new) + rows.append( + { + "path": relative, + "old_sha256": helper.modal_runner.digest_bytes(old), + "new_sha256": helper.modal_runner.digest_bytes(new), + "changed": True, + } + ) + report = { + "event": "autumn_budget_2024", + "remote_output": output, + "download_root": download, + "full_event_complete": True, + "input_manifest_sha256": "a" * 64, + "files": rows, + "changed_existing_numerical_artifacts": [rows[0]], + } + return tmp_path, report + + +def test_adoption_requires_stopped_run_and_reviewed_numeric_changes(helper, adoption): + root, report = adoption + before = (root / report["files"][0]["path"]).read_bytes() + with pytest.raises(ValueError, match="local event run stopped"): + helper.adopt( + report, backup_root=".venv-replay-checks/backup", local_run_stopped=False + ) + with pytest.raises(ValueError, match="numerical bytes differ"): + helper.adopt( + report, backup_root=".venv-replay-checks/backup", local_run_stopped=True + ) + assert (root / report["files"][0]["path"]).read_bytes() == before + assert not (root / ".venv-replay-checks/backup").exists() + + +def test_canonical_drift_after_validation_blocks_all_writes(helper, adoption): + root, report = adoption + destination = root / report["files"][0]["path"] + destination.write_bytes(b"changed since review") + with pytest.raises(ValueError, match="canonical bytes changed"): + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert destination.read_bytes() == b"changed since review" + assert not (root / ".venv-replay-checks/backup").exists() + + +def test_adoption_preserves_originals_and_installs_manifest_last( + helper, adoption, monkeypatch +): + root, report = adoption + before = {row["path"]: (root / row["path"]).read_bytes() for row in report["files"]} + actual_replace = Path.replace + replaced = [] + + def record_replace(source, destination): + replaced.append(destination) + return actual_replace(source, destination) + + monkeypatch.setattr(Path, "replace", record_replace) + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert replaced[-1].name == "RUN_MANIFEST.json" + for relative, original in before.items(): + assert (root / ".venv-replay-checks/backup" / relative).read_bytes() == original + assert (root / relative).read_bytes() == ( + root / report["download_root"] / relative + ).read_bytes() + + +def test_download_drift_blocks_all_writes_before_backup(helper, adoption): + root, report = adoption + originals = { + row["path"]: (root / row["path"]).read_bytes() for row in report["files"] + } + (root / report["download_root"] / report["files"][-1]["path"]).write_bytes( + b"changed download" + ) + with pytest.raises(ValueError, match="download bytes changed"): + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert not (root / ".venv-replay-checks/backup").exists() + assert all( + (root / relative).read_bytes() == payload + for relative, payload in originals.items() + ) + + +def test_input_drift_after_validation_blocks_adoption(helper, adoption, monkeypatch): + root, report = adoption + monkeypatch.setattr(helper, "current_input_digest", lambda event: "b" * 64) + with pytest.raises(ValueError, match="inputs changed after validation"): + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert not (root / ".venv-replay-checks/backup").exists() + + +@pytest.mark.parametrize("change", ["partial", "another_event"]) +def test_only_complete_canonical_event_outputs_can_be_adopted(helper, adoption, change): + root, report = adoption + if change == "partial": + report["full_event_complete"] = False + else: + report["remote_output"] = "results/uk/events/spring_budget_2024" + with pytest.raises(ValueError, match="complete canonical"): + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert not (root / ".venv-replay-checks/backup").exists() + + +@pytest.mark.parametrize( + "relative", + [ + "../escape.json", + "data/uk/certified_bundle.json", + "results/uk/events/spring_budget_2024/measure.json", + "results/uk/events/autumn_budget_2024/nested/measure.json", + ], +) +def test_adoption_rejects_paths_outside_its_event_namespace(helper, adoption, relative): + root, report = adoption + report["files"][0]["path"] = relative + with pytest.raises(ValueError): + helper.adopt( + report, + backup_root=".venv-replay-checks/backup", + local_run_stopped=True, + allow_changed_existing=True, + ) + assert not (root / ".venv-replay-checks/backup").exists() + + +@pytest.fixture +def downloaded_event(helper, monkeypatch, tmp_path): + """Real transport and stage validators over a tiny certified fixture.""" + runner = helper.modal_runner + event = "autumn_budget_2024" + output = f"results/uk/events/{event}" + download = ".venv-replay-checks/download" + directory = tmp_path / download / output + directory.mkdir(parents=True) + monkeypatch.setattr(helper, "ROOT", tmp_path) + monkeypatch.setattr(helper.compute, "ROOT", tmp_path) + artifact_bytes = b"certified fixture" + cert = { + "repo_id": "policyengine/populace-uk-private", + "artifact": "populace_uk_2023.h5", + "revision": "fixture-certified-revision", + "sha256": runner.digest_bytes(artifact_bytes), + "size_bytes": len(artifact_bytes), + "compatible_model_packages": [ + {"name": "policyengine-uk", "specifier": "==2.89.2"} + ], + } + audit = { + "certified_identity": {**cert, "resolved_hf_commit": runner.HF_COMMIT}, + "packaged_bundle_manifest_sha256": "c" * 64, + } + for relative in runner.repository_files(event): + path = tmp_path / relative + path.parent.mkdir(parents=True, exist_ok=True) + path.write_bytes(b"{}") + (tmp_path / "data/uk/certified_bundle.json").write_bytes( + runner.canonical_bytes(cert) + ) + (tmp_path / "docs/uk_replay/OFFLINE_BUNDLE_AUDIT.json").write_bytes( + runner.canonical_bytes(audit) + ) + (tmp_path / "docs/uk_replay/requirements.txt").write_text( + "\n".join(f"{name}=={version}" for name, version in runner.ENGINE_PINS.items()) + ) + hf_cache = tmp_path / runner.HF_CACHE_RELATIVE + cache = hf_cache / runner.HF_REPO_CACHE + ref = cache / "refs" / cert["revision"] + h5 = cache / "snapshots" / runner.HF_COMMIT / cert["artifact"] + ref.parent.mkdir(parents=True) + h5.parent.mkdir(parents=True) + ref.write_text(runner.HF_COMMIT) + h5.write_bytes(artifact_bytes) + actual_inputs = runner.input_manifest + monkeypatch.setattr( + runner, + "input_manifest", + lambda event, root: actual_inputs(event, root=root, hf_cache=hf_cache), + ) + source = { + "source_row_id": "tax", + "fy": "2026-27", + "metric": "revenue_change", + "tax_head": "Income tax", + "value_gbp": 10.0, + "value_gbp_decimal": "10.0", + "classification": "partial", + } + measure = { + "measure_key": f"{event}__tax", + "title": "A tax change", + "classification": "partial", + "computability": "partial", + "construction": "forward_delta_on_certified_world", + "pe_reform_delta": {"gov.tax.rate": {"2026": 0.3}}, + "heads": [ + {"obr_head": "Income tax", "pe_variables": ["income_tax"], "channel": "tax"} + ], + "source_rows": [source], + "commences_fy": "2026-27", + "missing_legs": ["A scope limitation"], + } + registry = { + "event_slug": event, + "calendar_years": [2026], + "measures": [measure], + "accounting": helper.compute.registry_builder.accounting([source], [measure]), + } + registry_path = tmp_path / f"data/uk/events/{event}_measures.json" + registry_path.write_bytes(runner.canonical_bytes(registry)) + monkeypatch.setattr( + helper.compute.registry_builder, "source_rows", lambda event: [source] + ) + versions = { + "engine_version": "2.89.2", + "policyengine_version": "5.0.2", + "policyengine_core_version": "3.27.1", + } + artifact = { + **versions, + "event": event, + "measure_key": measure["measure_key"], + "year": 2026, + "construction": "forward_delta_on_certified_world", + "certified_dataset_sha256": cert["sha256"], + "dataset_sha256_before": cert["sha256"], + "dataset_sha256_after": cert["sha256"], + "data_bundle": cert["revision"], + "head_channels": {"income_tax": "tax"}, + "head_effects": {"income_tax": 10.0}, + "measure_total_gbp": 10.0, + "literal_reform_minus_baseline": {"income_tax": 10.0}, + "totals": { + "baseline": {"heads": {"income_tax": 0.0}}, + "reform": {"heads": {"income_tax": 10.0}}, + }, + } + artifact_relative = f"{output}/{measure['measure_key']}_2026.json" + pair = {"measure_key": measure["measure_key"], "year": 2026} + manifest = { + **versions, + "event": event, + "certified_dataset_sha256": cert["sha256"], + "data_bundle": cert["revision"], + "years": [2026], + "measures": [measure["measure_key"]], + "artifact_grid": [pair], + "requested_grid": [pair], + "full_event_grid": [pair], + "full_event_complete": True, + } + request = runner.request_spec( + event, years=[], measures=[], output_dir=output, preflight_only=False + ) + receipt = { + "request": request, + "request_sha256": runner.digest_bytes(runner.canonical_bytes(request)), + "runtime": { + "python": runner.PYTHON_VERSION, + "installed_packages": runner.ENGINE_PINS, + "packaged_bundle_manifest_sha256": audit["packaged_bundle_manifest_sha256"], + "block_network": True, + "workers": 1, + "platform": "Linux-fixture", + }, + } + + def refresh(): + registry_path.write_bytes(runner.canonical_bytes(registry)) + registry_sha = runner.sha256_file(registry_path) + artifact["registry_sha256"] = registry_sha + manifest["registry_sha256"] = registry_sha + (tmp_path / download / artifact_relative).write_bytes( + runner.canonical_bytes(artifact) + ) + manifest["artifacts"] = { + artifact_relative: runner.sha256_file( + tmp_path / download / artifact_relative + ) + } + progress = { + "schema_version": 1, + "receipt_kind": "completed_event_artifacts", + "event": event, + "year": 2026, + "registry_sha256": registry_sha, + "certified_dataset_sha256": cert["sha256"], + "data_bundle": cert["revision"], + **versions, + "artifacts": manifest["artifacts"], + } + (directory / "RUN_MANIFEST.json").write_bytes(runner.canonical_bytes(manifest)) + (directory / "RUN_PROGRESS_2026.json").write_bytes( + runner.canonical_bytes(progress) + ) + (directory / "RUN_LOG.json").write_bytes(b"{}\n") + receipt["input_manifest_sha256"] = helper.current_input_digest(event) + receipt["files"] = { + str(path.relative_to(tmp_path / download)): runner.sha256_file(path) + for path in directory.iterdir() + if path.name != "MODAL_RECEIPT.json" + } + (directory / "MODAL_RECEIPT.json").write_bytes(runner.canonical_bytes(receipt)) + + refresh() + return { + "root": tmp_path, + "event": event, + "download": download, + "directory": directory, + "registry": registry, + "manifest": manifest, + "artifact": artifact, + "receipt": receipt, + "refresh": refresh, + } + + +def test_read_only_validation_runs_real_inventory_grid_and_orientation_guards( + helper, downloaded_event +): + fixture = downloaded_event + report = helper.validate(fixture["event"], fixture["download"]) + assert report["full_event_complete"] + assert report["staging_tally"]["computed_measure_years"] == 1 + assert report["staging_tally"]["source_value_gbp_decimal"] == "10.0" + assert not (fixture["root"] / "results").exists() + + +def test_validation_rejects_changed_current_allowlisted_input(helper, downloaded_event): + fixture = downloaded_event + (fixture["root"] / "pipeline/compute_uk_event.py").write_bytes(b"different inputs") + with pytest.raises(ValueError, match="current allowlisted inputs"): + helper.validate(fixture["event"], fixture["download"]) + + +def test_validation_rejects_falsely_complete_grid_even_with_valid_hashes( + helper, downloaded_event +): + fixture = downloaded_event + fixture["registry"]["calendar_years"].append(2027) + second = { + "measure_key": fixture["registry"]["measures"][0]["measure_key"], + "year": 2027, + } + fixture["manifest"]["full_event_grid"].append(second) + fixture["manifest"]["requested_grid"].append(second) + fixture["refresh"]() + with pytest.raises(ValueError, match="missing requested measure/year"): + helper.validate(fixture["event"], fixture["download"]) + + +def test_validation_rejects_missing_explicit_grid_commitments(helper, downloaded_event): + fixture = downloaded_event + fixture["manifest"].pop("artifact_grid") + fixture["refresh"]() + with pytest.raises(ValueError, match="explicit event-grid commitments"): + helper.validate(fixture["event"], fixture["download"]) + + +def test_validation_rejects_uncertified_post_simulation_digest( + helper, downloaded_event +): + fixture = downloaded_event + fixture["artifact"]["dataset_sha256_after"] = "f" * 64 + fixture["refresh"]() + with pytest.raises(ValueError, match="certified file identity"): + helper.validate(fixture["event"], fixture["download"]) + + +def test_validation_rejects_unreceipted_output_files(helper, downloaded_event): + fixture = downloaded_event + (fixture["directory"] / "uncommitted.json").write_bytes(b"{}") + with pytest.raises(ValueError, match="missing or unreceipted files"): + helper.validate(fixture["event"], fixture["download"]) diff --git a/tests/test_uk_event_comparison.py b/tests/test_uk_event_comparison.py new file mode 100644 index 00000000..c791fb16 --- /dev/null +++ b/tests/test_uk_event_comparison.py @@ -0,0 +1,783 @@ +"""Engine-free event comparison invariants, including sign/scale properties.""" + +import copy +import hashlib +import json + +import pytest +from hypothesis import given, settings +from hypothesis import strategies as st + +from pipeline import compare_uk_event as comparison +from pipeline.compare_uk_event import ( + DEFAULT_AXES, + EventComparisonError, + build_comparison_rows, + describe_decomposition, + load_verified_comparison, + render_csv, + render_markdown, + render_summary, + validate_artifact, + write_comparison, + write_summary, +) +from pipeline.compare_uk_obr_costings import ratio_and_bin + + +def artifact(reversal=True): + return { + "measure_key": "event__tax", + "year": 2024, + "construction": "reversal_on_certified_world" + if reversal + else "delta_on_certified_world", + "head_effects": {"income_tax": 100.0, "ni_class_1_employee": -20.0}, + "head_channels": {"income_tax": "tax", "ni_class_1_employee": "tax"}, + "totals": { + "baseline": {"heads": {"income_tax": 0.0, "ni_class_1_employee": 20.0}}, + "reform": {"heads": {"income_tax": 100.0, "ni_class_1_employee": 0.0}}, + }, + "measure_total_gbp": 80.0, + "literal_reform_minus_baseline": { + "income_tax": -100.0 if reversal else 100.0, + "ni_class_1_employee": 20.0 if reversal else -20.0, + }, + "literal_reversal_minus_certified_gbp": -80.0 if reversal else None, + } + + +@pytest.fixture +def inputs(tmp_path): + payload = json.dumps(artifact()).encode() + (tmp_path / "artifact.json").write_bytes(payload) + registry = { + "event_slug": "event", + "event_name": "Event", + "measures": [ + { + "measure_key": "event__tax", + "title": "Tax change", + "classification": "expressible", + "program": "income_tax", + "source_rows": [ + { + "source_row_id": "row", + "fy": "2024-25", + "tax_head": "Income tax", + "value_gbp": 90.0, + "value_gbp_decimal": "90.0", + } + ], + } + ], + } + staged = [ + { + "source_row_id": "row", + "measure_key": "event__tax", + "fy": "2024-25", + "tax_head": "Income tax", + "external_value_gbp": 90.0, + "external_value_gbp_decimal": "90.0", + "pe_value": 100.0, + "head_variables": ["income_tax"], + "artifact_path": "artifact.json", + "artifact_sha256": hashlib.sha256(payload).hexdigest(), + "status": "constructed", + } + ] + return registry, staged, tmp_path + + +def test_source_rows_preserved_and_artifact_verified(inputs): + registry, staged, root = inputs + rows = build_comparison_rows(registry, staged, artifact_root=root) + assert len(rows) == 1 + assert rows[0]["pe_value_gbp"] == 100 + assert rows[0]["obr_value_gbp_decimal"] == "90.0" + assert set(DEFAULT_AXES) <= set(rows[0]["axes"]) + assert rows[0]["explained_share"] is None + assert rows[0]["residual_label"] == "residual_plus_unsized" + + +@pytest.mark.parametrize( + "mutation", + [ + "missing", + "duplicate", + "extra", + "source_value", + "source_fy", + "pe_value", + "digest", + ], +) +def test_rejects_source_and_artifact_drift(inputs, mutation): + registry, staged, root = inputs + if mutation == "missing": + staged = [] + elif mutation == "duplicate": + staged.append(copy.deepcopy(staged[0])) + elif mutation == "extra": + staged.append({**staged[0], "source_row_id": "extra"}) + elif mutation == "source_value": + staged[0]["external_value_gbp"] += 1 + elif mutation == "source_fy": + staged[0]["fy"] = "2025-26" + elif mutation == "pe_value": + staged[0]["pe_value"] += 1 + else: + staged[0]["artifact_sha256"] = "0" * 64 + with pytest.raises(EventComparisonError): + build_comparison_rows(registry, staged, artifact_root=root) + + +def test_uncomputed_source_rows_stay_in_comparison(inputs): + registry, staged, root = inputs + registry["measures"][0]["classification"] = "not_expressible" + staged[0].update( + pe_value=None, + head_variables=[], + artifact_path=None, + artifact_sha256=None, + reason="pe_gap: no firm entity", + status="not_computed", + ) + row = build_comparison_rows(registry, staged, artifact_root=root)[0] + assert row["obr_value_gbp"] == 90 + assert row["ratio_bin"] == "not_available" + assert "population_vintage" in row["axes"] + + +@pytest.mark.parametrize("changed", ["decimal", "number", "missing", "nonfinite"]) +def test_exact_source_accounting_rejects_subpenny_drift(inputs, changed): + registry, staged, root = inputs + if changed == "decimal": + staged[0]["external_value_gbp_decimal"] = "90.000000000000000000000001" + elif changed == "number": + staged[0]["external_value_gbp"] = 90.0001 + elif changed == "missing": + staged[0].pop("external_value_gbp_decimal") + else: + staged[0]["external_value_gbp_decimal"] = "NaN" + with pytest.raises(EventComparisonError): + build_comparison_rows(registry, staged, artifact_root=root) + + +def test_decimal_commitment_retains_precision_beyond_float(inputs): + registry, staged, root = inputs + value = "90.000000000000000000000001" + registry["measures"][0]["source_rows"][0]["value_gbp_decimal"] = value + staged[0]["external_value_gbp_decimal"] = value + rows = build_comparison_rows(registry, staged, artifact_root=root) + assert rows[0]["obr_value_gbp_decimal"] == value + assert value in render_csv(rows) + + +def test_legacy_sources_without_decimal_fields_remain_supported(inputs): + registry, staged, root = inputs + registry["measures"][0]["source_rows"][0].pop("value_gbp_decimal") + staged[0].pop("external_value_gbp_decimal") + assert build_comparison_rows(registry, staged, artifact_root=root) + + +def test_measure_class_counts_do_not_overlap_across_source_heads(inputs): + registry, staged, root = inputs + registry["measures"][0]["source_rows"][0]["classification"] = ( + "out_of_household_scope" + ) + rows = build_comparison_rows(registry, staged, artifact_root=root) + markdown = render_markdown(registry, rows) + assert "| expressible | 1 | 0 |" in markdown + assert "| out_of_household_scope | 0 | 1 |" in markdown + + +@pytest.mark.parametrize("reason_field", ["scope_reason", "classification_reason"]) +def test_outside_source_heads_use_their_account_scope_reason(inputs, reason_field): + registry, staged, root = inputs + measure = registry["measures"][0] + measure["classification"] = "partial" + measure["missing_legs"] = ["Household eligibility history is unavailable"] + source = { + "source_row_id": "departmental", + "fy": "2024-25", + "tax_head": "PSCE in RDEL", + "value_gbp": -100.0, + "value_gbp_decimal": "-100.0", + "classification": "out_of_household_scope", + reason_field: "Departmental expenditure is outside household tax-benefit scope", + } + measure["source_rows"].append(source) + staged.append( + { + "source_row_id": "departmental", + "measure_key": measure["measure_key"], + "fy": "2024-25", + "tax_head": "PSCE in RDEL", + "external_value_gbp": -100.0, + "external_value_gbp_decimal": "-100.0", + "pe_value": None, + "head_variables": [], + "status": "not_computed", + "reason": "Household eligibility history is unavailable", + } + ) + rows = build_comparison_rows(registry, staged, artifact_root=root) + household = next(row for row in rows if row["source_row_id"] == "row") + departmental = next(row for row in rows if row["source_row_id"] == "departmental") + assert household["reason"] == measure["missing_legs"][0] + assert departmental["reason"] == source[reason_field] + assert departmental["classification"] == "out_of_household_scope" + assert "Departmental expenditure is outside" in render_csv(rows) + assert "Departmental expenditure is outside" in render_markdown(registry, rows) + + +def test_partial_construction_warnings_remain_visible(inputs): + registry, staged, root = inputs + measure = registry["measures"][0] + measure.update( + classification="partial", + missing_legs=["Rate parameter is under active development"], + note="Annual period-start sampling delays commencement", + ) + rows = build_comparison_rows(registry, staged, artifact_root=root) + assert rows[0]["missing_legs"] == measure["missing_legs"] + assert rows[0]["construction_note"] == measure["note"] + assert "under active development" in render_csv(rows) + markdown = render_markdown(registry, rows) + assert "under active development" in markdown + assert "delays commencement" in markdown + assert "employer_ni.employee_incidence=1" in markdown + assert "not a fixed-wage static costing" in markdown + assert "indirect macroeconomic effects" in markdown + + +def test_gap_kind_split_preserves_row_scope_and_exact_amounts(inputs): + registry, staged, root = inputs + measure = registry["measures"][0] + measure.update(classification="not_expressible", gap_kind="construction_pending") + staged[0].update(pe_value=None, artifact_path=None, artifact_sha256=None) + second = copy.deepcopy(measure) + second.update(measure_key="event__missing_model", gap_kind="model_or_data_gap") + second["source_rows"][0].update( + source_row_id="model", value_gbp=-10.0, value_gbp_decimal="-10.0" + ) + outside = copy.deepcopy(second["source_rows"][0]) + outside.update(source_row_id="outside", classification="out_of_household_scope") + second["source_rows"].append(outside) + registry["measures"].append(second) + for source in second["source_rows"]: + staged.append( + { + **staged[0], + "source_row_id": source["source_row_id"], + "measure_key": second["measure_key"], + "external_value_gbp": source["value_gbp"], + "external_value_gbp_decimal": source["value_gbp_decimal"], + } + ) + rows = build_comparison_rows(registry, staged, artifact_root=root) + assert [r["gap_kind"] for r in rows] == [ + "model_or_data_gap", + None, + "construction_pending", + ] + markdown = render_markdown(registry, rows) + assert "| construction_pending | 1 | 1 |" in markdown + assert "| model_or_data_gap | 1 | 1 |" in markdown + assert "not_expressible / construction_pending" in markdown + assert "gap_kind" in render_csv(rows).splitlines()[0] + registry["accounting"] = {"rows_in": 3, "by_class": {}} + summary = render_summary({"event": rows}, registries={"event": registry}) + assert "| event / construction_pending | 1 | 1 |" in summary + assert "| event / model_or_data_gap | 1 | 1 |" in summary + + +def test_inert_construction_blocks_complete_summary_and_numeric_assertions(inputs): + registry, staged, root = inputs + staged[0]["status"] = "inert_construction" + with pytest.raises( + EventComparisonError, match="cannot assert a numeric counterpart" + ): + build_comparison_rows(registry, staged, artifact_root=root) + staged[0].update( + pe_value=None, + artifact_path=None, + artifact_sha256=None, + reason="identical worlds in an in-force year", + ) + rows = build_comparison_rows(registry, staged, artifact_root=root) + grid = { + "full_event_complete": True, + "computed_measure_years": 1, + "full_event_grid_size": 1, + } + assert "Numerical replay blocked" in render_markdown(registry, rows, grid) + summary = render_summary({"event": rows}, replay_grids={"event": grid}) + assert "inert_construction (1 source rows)" in summary + assert "Registered construction replay complete" not in summary + + +def test_review_diagnoses_retain_causes_issues_and_opposite_direction(inputs): + registry, staged, root = inputs + base = build_comparison_rows(registry, staged, artifact_root=root)[0] + keys = [ + "spring_budget_2023__pension_annual_allowance_package", + "spring_budget_2024__hicbc_threshold_and_taper", + "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "autumn_budget_2024__winter_fuel_means_test", + "autumn_budget_2024__employer_nics_package", + "event__first_extra", + "event__second_extra", + "spring_statement_2025__uc_standard_allowance_above_inflation", + ] + rows = [ + { + **base, + "measure_key": key, + "title": key, + "year": 2029, + "residual_gbp": 1000.0 - number, + } + for number, key in enumerate(keys) + ] + summary = render_summary({"event": rows}) + for issue in ( + "policyengine-uk#2237", + "policyengine-uk#2238", + "policyengine-uk#2239", + ): + assert issue in summary + assert "fixed on main after the certified pin" in summary + assert "15–20% above the OBR forecast" in summary + assert "both reduce the charge" in summary + assert "opposite to the observed excessive PE tax reduction" in summary + assert "overstating the announced main-rate tax gain" in summary + assert "pinned wage-incidence construction" in summary + assert "Baseline vintage" in summary + assert "| Cause class |" in summary + # Reviewed causes remain visible below the first ten rows. + assert keys[-1] in summary + diagnosis = comparison.review_diagnosis(keys[-1], 2027) + assert diagnosis["issues"] == ["policyengine-uk#2239"] + assert comparison.review_diagnosis(keys[-1], 2026)["issues"] == [] + + +def test_corrected_construction_notes_travel_to_comparison(): + for key in ( + "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + ): + note = comparison.construction_note({"measure_key": key, "note": ""}) + assert "10%→8%" in note + assert "12%→10%" in note + cgt = comparison.construction_note( + { + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "note": "", + } + ) + assert "overstates the announced main-rate tax gain" in cgt + sdlt = comparison.construction_note( + { + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "note": "", + } + ) + assert "without a new 30 April conversion" in sdlt + assert "annual lookups resolve at 1 January" in sdlt + class_2 = comparison.construction_note( + { + "measure_key": "autumn_statement_2023__class_2_abolition", + "note": "", + } + ) + assert "£3.15/week versus the actual £3.45" in class_2 + assert "policyengine-uk#1887" in class_2 + assert "profits >= £12,570" in class_2 + + +def test_class_2_comparison_preserves_class_4_interaction_attribution_limit(): + measure = { + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "note": "Restore compulsory Class 2 cash liability.", + } + note = comparison.construction_note(measure) + diagnosis = comparison.review_diagnosis(measure["measure_key"], 2027) + for text in (note, diagnosis["evidence"]): + assert "−£552.039m in ni_class_2" in text + assert "−£786.808m in ni_class_4" in text + assert "pinned" in text + assert "floating-point" in text + assert "has not been causally traced" in note + assert "a full household trace" in diagnosis["evidence"] + assert "£1,849.49" in diagnosis["evidence"] + assert diagnosis["issues"] == [] + + +@pytest.mark.parametrize("reversal", [True, False]) +def test_literal_delta_sign_and_head_total(reversal): + value = artifact(reversal) + validate_artifact(value, "test") + value["head_effects"]["income_tax"] *= -1 + value["measure_total_gbp"] = sum(value["head_effects"].values()) + with pytest.raises(EventComparisonError): + validate_artifact(value, "test") + + +def test_deterministic_rendering(inputs): + registry, staged, root = inputs + left = build_comparison_rows(registry, staged, artifact_root=root) + right = build_comparison_rows(registry, staged, artifact_root=root) + assert render_csv(left).encode() == render_csv(right).encode() + assert ( + render_markdown(registry, left).encode() + == render_markdown(registry, right).encode() + ) + + +def _save_staging(inputs): + registry, staged, root = inputs + registry_path, staged_path = root / "registry.json", root / "STAGED.jsonl" + registry_path.write_text(json.dumps(registry)) + staged_path.write_text("\n".join(json.dumps(r) for r in staged) + "\n") + manifest = { + "registry_sha256": hashlib.sha256(registry_path.read_bytes()).hexdigest(), + "staged_sha256": hashlib.sha256(staged_path.read_bytes()).hexdigest(), + "staged_rows": len(staged), + "source_value_gbp_decimal": "90.0", + "staged_value_gbp_decimal": "90.0", + } + (root / "STAGING_MANIFEST.json").write_text(json.dumps(manifest)) + return registry_path, staged_path, root + + +@pytest.mark.parametrize( + "field", ["source_value_gbp_decimal", "staged_value_gbp_decimal"] +) +def test_manifest_exact_total_is_checked(inputs, field): + registry_path, staged_path, root = _save_staging(inputs) + path = root / "STAGING_MANIFEST.json" + manifest = json.loads(path.read_text()) + manifest[field] = "90.000000000000000000000001" + path.write_text(json.dumps(manifest)) + with pytest.raises(EventComparisonError, match="exact £ total"): + write_comparison( + "event", + registry_path=registry_path, + staged_path=staged_path, + output_dir=root / "output", + artifact_root=root, + ) + + +def test_manifest_bound_comparison_outputs_are_byte_identical(inputs): + registry_path, staged_path, root = _save_staging(inputs) + options = { + "registry_path": registry_path, + "staged_path": staged_path, + "output_dir": root / "output", + "artifact_root": root, + } + write_comparison("event", **options) + before = {p.name: p.read_bytes() for p in (root / "output").iterdir()} + write_comparison("event", **options) + assert before == {p.name: p.read_bytes() for p in (root / "output").iterdir()} + + +@pytest.mark.parametrize("changed", ["registry", "staged"]) +def test_manifest_rejects_changed_input_bytes(inputs, changed): + registry_path, staged_path, root = _save_staging(inputs) + path = registry_path if changed == "registry" else staged_path + path.write_bytes(path.read_bytes() + b"\n") + with pytest.raises(EventComparisonError, match="SHA-256"): + write_comparison( + "event", + registry_path=registry_path, + staged_path=staged_path, + output_dir=root / "output", + artifact_root=root, + ) + + +def _save_comparison(inputs): + registry_path, staged_path, root = _save_staging(inputs) + output = root / "results" / "uk" / "events" / "event" + rows = write_comparison( + "event", + registry_path=registry_path, + staged_path=staged_path, + output_dir=output, + artifact_root=root, + ) + return rows, output, root + + +def test_summary_verifies_receipts_before_aggregation(inputs): + rows, output, root = _save_comparison(inputs) + assert ( + load_verified_comparison(output / "COMPARISON.json", artifact_root=root) == rows + ) + write_summary(output.parent, artifact_root=root) + summary = (output.parent / "SUMMARY.md").read_text() + assert "Numerical comparison outputs available: 1" in summary + assert ( + "PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py" in summary + ) + assert ( + "--output-dir .venv-replay-checks/reproductions/event/event__tax_2024" + in summary + ) + assert "construction/head_scope" in summary + assert "raw gaps remains unsized" in summary + + +@pytest.mark.parametrize( + "changed", + ["registry", "staged", "staging_manifest", "json", "csv", "md", "artifact", "axes"], +) +def test_summary_rejects_stale_or_modified_comparisons(inputs, changed, monkeypatch): + _, output, root = _save_comparison(inputs) + paths = { + "registry": root / "registry.json", + "staged": root / "STAGED.jsonl", + "staging_manifest": root / "STAGING_MANIFEST.json", + "json": output / "COMPARISON.json", + "csv": output / "COMPARISON.csv", + "md": output / "COMPARISON.md", + "artifact": root / "artifact.json", + } + if changed == "axes": + altered = root / "axes.json" + altered.write_bytes(comparison.AXES_PATH.read_bytes() + b"\n") + monkeypatch.setattr(comparison, "AXES_PATH", altered) + else: + path = paths[changed] + path.write_bytes(path.read_bytes() + b"\n") + with pytest.raises(EventComparisonError, match="SHA-256"): + write_summary(output.parent, artifact_root=root) + assert not (output.parent / "SUMMARY.md").exists() + + +def test_summary_rejects_changed_canonical_event_registry(inputs): + _, output, root = _save_comparison(inputs) + canonical = root / "data" / "uk" / "events" / "event_measures.json" + canonical.parent.mkdir(parents=True) + canonical.write_bytes((root / "registry.json").read_bytes() + b"\n") + with pytest.raises(EventComparisonError, match="current event registry"): + write_summary(output.parent, artifact_root=root) + + +def test_incomplete_grid_is_visible_in_event_and_summary(inputs): + registry_path, staged_path, root = _save_staging(inputs) + manifest_path = root / "STAGING_MANIFEST.json" + manifest = json.loads(manifest_path.read_text()) + manifest.update( + computed_measure_years=1, + full_event_grid_size=6, + full_event_complete=False, + missing_measure_years=[{"year": 2025}], + ) + manifest_path.write_text(json.dumps(manifest)) + output = root / "results" / "uk" / "events" / "event" + write_comparison( + "event", + registry_path=registry_path, + staged_path=staged_path, + output_dir=output, + artifact_root=root, + ) + write_summary(output.parent, artifact_root=root) + assert ( + "Numerical replay grid incomplete: 1 of 6" + in (output / "COMPARISON.md").read_text() + ) + assert "replay grid incomplete (1/6)" in (output.parent / "SUMMARY.md").read_text() + + +@given(st.integers(1, 10**9), st.integers(-(10**9), 10**9), st.integers(1, 10**6)) +@settings(deadline=None) +def test_signed_ratio_bins_are_invariant_to_scale_and_orientation(obr, pe, scale): + ratio, category = ratio_and_bin(obr, pe) + scaled_ratio, scaled_category = ratio_and_bin(obr * scale, pe * scale) + flipped_ratio, flipped_category = ratio_and_bin(-obr, -pe) + assert scaled_ratio == pytest.approx(ratio) + assert flipped_ratio == pytest.approx(ratio) + assert scaled_category == flipped_category == category + + +@given(st.integers(-(10**9), 10**9), st.integers(-(10**9), 10**9)) +@settings(deadline=None) +def test_reversal_orientation_is_an_involution(tax, spending): + value = artifact() + value["head_effects"] = {"income_tax": tax, "benefit": -spending} + value["head_channels"] = {"income_tax": "tax", "benefit": "spending"} + value["totals"] = { + "baseline": {"heads": {"income_tax": 0, "benefit": 0}}, + "reform": {"heads": {"income_tax": tax, "benefit": spending}}, + } + value["measure_total_gbp"] = tax - spending + value["literal_reform_minus_baseline"] = {"income_tax": -tax, "benefit": spending} + value["literal_reversal_minus_certified_gbp"] = spending - tax + validate_artifact(value, "property") + + +def component(value, axis="head_scope"): + return { + "name": "scope", + "axis": axis, + "value_gbp": value, + "status": "sized", + "provenance": "test fixture primary cell", + } + + +def test_axis_tags_do_not_count_as_an_explained_share(): + result = describe_decomposition(100, list(DEFAULT_AXES), [component(50)]) + assert result["explained_share"] is None + assert "population_vintage" in result["unsized_axes"] + assert result["residual_gbp"] == 50 + + +@pytest.mark.parametrize("value,share", [(50, 0.5), (-50, None), (150, None)]) +def test_complete_decomposition_requires_same_direction_and_share_bound(value, share): + result = describe_decomposition(100, ["head_scope"], [component(value)]) + assert result["explained_share"] == share + + +def test_decomposition_refuses_unsupported_provenance(): + value = component(50) + value.pop("provenance") + with pytest.raises(EventComparisonError, match="provenance"): + describe_decomposition(100, ["head_scope"], [value]) + + +def test_decomposition_rejects_duplicate_components(): + with pytest.raises(EventComparisonError, match="unique"): + describe_decomposition(100, ["head_scope"], [component(25), component(25)]) + + +def test_inventory_summary_does_not_claim_completed_replays(inputs): + registry, _, _ = inputs + registry["accounting"] = { + "rows_in": 1, + "by_class": { + "expressible": { + "measures": 1, + "rows": 1, + "net_gbp_decimal": "90", + "absolute_gbp_decimal": "90", + } + }, + } + summary = render_summary({}, registries={"event": registry}) + assert "Numerical comparison outputs available: 0" in summary + assert "Registry seeded; numerical replay incomplete" in summary + assert "Registry coverage does not supply a PE/OBR agreement profile" in summary + assert "event / expressible" in summary + + +@pytest.mark.parametrize("run_id", ["modal_repeat_1", "modal_repeat_2"]) +def test_actual_fresh_repeat_receipt_binds_canonical_bytes_and_coverage(run_id): + proof = json.loads( + ( + comparison.ROOT / "results/uk/events/DETERMINISM_VERIFICATION.json" + ).read_bytes() + ) + artifact_path = comparison.ROOT / proof["frozen_artifact_copy"]["path"] + digest = hashlib.sha256(artifact_path.read_bytes()).hexdigest() + repeat = next(run for run in proof["runs"] if run["run_id"] == run_id) + assert digest == proof["frozen_artifact_copy"]["sha256"] + assert digest == proof["canonical_artifact"]["sha256"] + assert digest == proof["initial_local_observation"]["artifact_sha256"] + assert digest == repeat["artifact_sha256"] + assert repeat["byte_identical_to_initial_and_canonical"] is True + assert repeat["field_differences"] == [] + receipt = repeat["receipt"] + assert receipt["request"]["preflight_only"] is False + assert receipt["runtime"]["block_network"] is True + assert receipt["runtime"]["workers"] == 1 + serialized_inputs = ( + json.dumps(repeat["input_manifest"], indent=1, sort_keys=True, allow_nan=False) + + "\n" + ).encode() + assert ( + receipt["input_manifest_sha256"] + == hashlib.sha256(serialized_inputs).hexdigest() + ) + serialized_request = ( + json.dumps(receipt["request"], indent=1, sort_keys=True, allow_nan=False) + "\n" + ).encode() + assert receipt["request_sha256"] == hashlib.sha256(serialized_request).hexdigest() + serialized_receipt = ( + json.dumps(receipt, indent=1, sort_keys=True, allow_nan=False) + "\n" + ).encode() + assert repeat["receipt_sha256"] == hashlib.sha256(serialized_receipt).hexdigest() + manifest = repeat["run_manifest"] + selected = [{"measure_key": proof["measure_key"], "year": proof["year"]}] + assert manifest["requested_grid"] == manifest["artifact_grid"] == selected + assert list(manifest["artifacts"].values()) == [digest] + assert manifest["registry_sha256"] == proof["registry_sha256"] + assert repeat["full_event_grid_size"] == 30 + assert manifest["full_event_complete"] is False + artifact_value = json.loads(artifact_path.read_bytes()) + assert repeat["measure_total_gbp"] == artifact_value["measure_total_gbp"] + assert ( + manifest["certified_dataset_sha256"] + == artifact_value["certified_dataset_sha256"] + ) + validate_artifact(artifact_value, "recorded actual replay") + + +def test_current_registry_receipt_retains_numeric_identity_and_honest_coverage(): + proof = json.loads( + ( + comparison.ROOT / "results/uk/events/DETERMINISM_CURRENT_REGISTRY.json" + ).read_bytes() + ) + current_path = comparison.ROOT / proof["frozen_artifact_copy"]["path"] + current_bytes = current_path.read_bytes() + current = json.loads(current_bytes) + historic = json.loads( + (comparison.ROOT / proof["compared_historic_artifact"]["path"]).read_bytes() + ) + assert hashlib.sha256(current_bytes).hexdigest() == proof["artifact_sha256"] + assert current["registry_sha256"] == proof["registry_sha256"] + differences = [key for key in current if current[key] != historic[key]] + assert differences == ["registry_sha256"] + assert proof["numeric_values_identical_to_historic"] is True + assert proof["byte_identical_to_historic"] is False + assert proof["computed_measure_years"] == 1 + assert proof["full_event_grid_size"] == 30 + assert proof["full_event_complete"] is False + manifest = proof["run_manifest"] + assert manifest["requested_grid"] == manifest["artifact_grid"] + assert len(manifest["artifact_grid"]) == 1 + assert manifest["registry_sha256"] == current["registry_sha256"] + assert list(manifest["artifacts"].values()) == [proof["artifact_sha256"]] + inputs_bytes = ( + json.dumps(proof["input_manifest"], indent=1, sort_keys=True, allow_nan=False) + + "\n" + ).encode() + assert ( + hashlib.sha256(inputs_bytes).hexdigest() + == proof["receipt"]["input_manifest_sha256"] + ) + assert proof["receipt"]["runtime"]["block_network"] is True + assert proof["receipt"]["runtime"]["workers"] == 1 + validate_artifact(current, "current-registry actual focused replay") + + +@given(st.integers(-(10**9), 10**9), st.integers(-(10**9), 10**9)) +@settings(deadline=None) +def test_residual_accounting_is_conserved(gap, amount): + result = describe_decomposition(gap, ["head_scope"], [component(amount)]) + assert ( + result["residual_gbp"] + + sum(c["value_gbp"] for c in result["valued_components"]) + == gap + ) diff --git a/tests/test_uk_event_compute.py b/tests/test_uk_event_compute.py new file mode 100644 index 00000000..9ece78ba --- /dev/null +++ b/tests/test_uk_event_compute.py @@ -0,0 +1,885 @@ +"""Certified-event numerical identities, exercised without a population download.""" + +import copy +import hashlib +import json +import os +import sys +from types import SimpleNamespace + +import pytest +from hypothesis import given, settings +from hypothesis import strategies as st + +from pipeline import compute_uk_ab2025 as ab +from pipeline import compute_uk_event as compute +from pipeline import stage_uk_event as stage + + +def test_optional_engine_provenance_preserves_legacy_metadata(monkeypatch): + variable = SimpleNamespace( + label="Income tax", + entity=SimpleNamespace(key="person"), + definition_period="year", + unit="currency-GBP", + documentation="The tax formula.", + ) + system = SimpleNamespace(variables={"income_tax": variable}) + monkeypatch.setattr( + compute.fiscal.inspect, + "getsourcefile", + lambda cls: "/venv/policyengine_uk/variables/income_tax.py", + ) + legacy = compute.fiscal.variable_metadata(system, ["income_tax"]) + assert legacy == { + "income_tax": { + "label": "Income tax", + "entity": "person", + "definition_period": "year", + "unit": "currency-GBP", + } + } + enriched = compute.fiscal.variable_metadata( + system, ["income_tax"], include_engine_provenance=True + ) + assert enriched == { + "income_tax": { + **legacy["income_tax"], + "documentation": "The tax formula.", + "engine_source": "policyengine_uk/variables/income_tax.py", + } + } + + +def test_worker_interrupt_terminates_owned_children_before_shutdown(monkeypatch): + calls = [] + + class Process: + def is_alive(self): + return True + + def terminate(self): + calls.append("terminate") + + class Executor: + def __init__(self, **kwargs): + assert kwargs["max_workers"] == 2 + self._processes = {1: Process(), 2: Process()} + + def map(self, *args): + raise KeyboardInterrupt + + def shutdown(self, **kwargs): + calls.append(("shutdown", kwargs)) + + monkeypatch.setattr(compute, "ProcessPoolExecutor", Executor) + with pytest.raises(KeyboardInterrupt): + list(compute.parallel_year_results([{}], 2)) + assert calls == [ + "terminate", + "terminate", + ("shutdown", {"wait": True, "cancel_futures": True}), + ] + + +def measure(construction="reversal_on_certified_world"): + return { + "measure_key": "test_event__tax_and_benefit", + "title": "An announcement", + "computability": "partial", + "construction": construction, + "commences_fy": "2024-25", + "pe_baseline_modifier": {"gov.tax.rate": 0.2}, + "head_variables": ["income_tax", "universal_credit"], + "heads": [ + { + "obr_head": "Income tax", + "pe_variables": ["income_tax"], + "channel": "tax", + }, + { + "obr_head": "Welfare inside cap", + "pe_variables": ["universal_credit"], + "channel": "spending", + }, + ], + "source_rows": [ + { + "source_row_id": "tax", + "fy": "2024-25", + "metric": "revenue_change", + "tax_head": "Income tax", + "value_gbp": 100, + }, + { + "source_row_id": "benefit", + "fy": "2024-25", + "metric": "exchequer_impact", + "tax_head": "Welfare inside cap", + "value_gbp": -30, + }, + ], + } + + +def simulation(tax=1000, benefit=1000): + return { + "aggregates_gbp": { + "income_tax": float(tax), + "universal_credit": float(benefit), + }, + "variable_metadata": { + "income_tax": {"entity": "person", "definition_period": "year"}, + "universal_credit": {"entity": "benunit", "definition_period": "year"}, + }, + "policyengine_bundle": { + "model_version": "2.89.2", + "certified_data_build_id": "certified-test", + }, + "dataset_sha256_before": "a" * 64, + "dataset_sha256_after": "a" * 64, + "performance": {"wall_seconds": 1}, + } + + +def artifact(base, reform, construction="reversal_on_certified_world"): + m = measure(construction) + if construction != "reversal_on_certified_world": + m.pop("pe_baseline_modifier") + m["pe_reform_delta"] = {"gov.tax.rate": 0.3} + world = ab.worlds_for(m, {m["measure_key"]: m}, years=[2024]) + return compute.build_artifact( + measure=m, + world=world, + year=2024, + baseline=base, + reform=reform, + certified=reform if construction == "reversal_on_certified_world" else base, + registry_sha256="b" * 64, + event="test_event", + ) + + +@settings(deadline=None) +@given( + st.integers(-(10**10), 10**10), + st.integers(-(10**10), 10**10), + st.integers(-(10**10), 10**10), + st.integers(-(10**10), 10**10), +) +def test_reversal_preserves_literal_delta_and_orients_exchequer_gain(bt, bb, rt, rb): + a = artifact(simulation(bt, bb), simulation(rt, rb)) + assert a["head_effects"] == {"income_tax": rt - bt, "universal_credit": -(rb - bb)} + assert a["literal_reversal_minus_certified_gbp"] == { + "income_tax": bt - rt, + "universal_credit": -(bb - rb), + } + assert all( + a["head_effects"][v] == -a["literal_reform_minus_baseline"][v] + for v in a["head_effects"] + ) + assert sum(a["head_effects"].values()) == a["measure_total_gbp"] + stage.validate_artifact(a, measure(), 2024, "b" * 64, "a" * 64) + + +@settings(deadline=None) +@given(st.integers(-(10**10), 10**10), st.integers(-(10**10), 10**10)) +def test_forward_tax_receipts_positive_and_benefit_outlays_negative(tax, benefit): + a = artifact( + simulation(0, 0), simulation(tax, benefit), "forward_delta_on_certified_world" + ) + assert a["head_effects"] == {"income_tax": tax, "universal_credit": -benefit} + assert a["literal_reform_minus_baseline"] == a["head_effects"] + assert a["measure_total_gbp"] == tax - benefit + + +def test_artifact_bytes_ignore_nondeterministic_runtime_measurements(): + b, r = simulation(900, 1000), simulation(1000, 1030) + first = compute.canonical_bytes(artifact(b, r)) + b["performance"] = {"wall_seconds": 200, "peak_rss": 9000} + r["performance"] = {"wall_seconds": 23, "peak_rss": 3000} + assert compute.canonical_bytes(artifact(b, r)) == first + + +def test_shared_ab2025_world_defaults_and_explicit_old_window_identical(): + index = ab.load_registry() + assert ab.computable(index) == ab.computable(index, years=ab.YEARS) + assert ab.world_coverage_gaps(index) == ab.world_coverage_gaps( + index, years=ab.YEARS + ) + assert ab._windows(0.21) == [("2026-01-01.2035-12-31", 0.21)] + assert ab._windows(0.21, years=[2023, 2024]) == [("2023-01-01.2035-12-31", 0.21)] + assert ab._windows({"2023-04-06.2024-04-05": 0.21}) == [ + ("2023-04-06.2024-04-05", 0.21) + ] + with pytest.raises(ValueError, match="reversed period"): + ab._windows({"2024-04-06.2023-04-05": 0.21}) + + +def test_non_january_reform_dates_are_handled_by_explicit_annual_lookup(): + dated = {"gov.tax.rate": {"2023-04-06.2025-04-05": 0.21}} + assert compute.annual_reform(dated) == { + "gov.tax.rate": {"2024-01-01.2025-12-31": 0.21} + } + # A mid-year start does not acquire an effect in that same FY proxy. + with pytest.raises(ValueError, match="no 1 January annual lookup"): + compute.annual_reform({"gov.tax.rate": {"2023-04-06.2023-12-31": 0.21}}) + january = {"gov.tax.rate": {"2023-01-01.2025-12-31": 0.21}} + assert compute.annual_reform(january) == january + with pytest.raises(TypeError, match="explicit dated reform windows"): + compute.annual_reform({"gov.tax.rate": 0.21}) + + +def test_uc_health_reform_uses_managed_scenario_and_other_dicts_keep_path(monkeypatch): + health = {compute.UC_HEALTH_ELEMENT_PARAMETER: {"2026-01-01.2029-12-31": 437.66}} + scenario = object() + monkeypatch.setattr(compute, "uc_health_scenario", lambda reform: scenario) + calls = [] + + def managed(**kwargs): + calls.append(kwargs) + return simulation() + + monkeypatch.setattr(compute.fiscal, "run_managed_simulation", managed) + monkeypatch.setattr(compute.fiscal, "assert_managed_bundle", lambda *args: None) + pre = { + "runtime_dataset_source": "/certified.h5", + "sha256": "a" * 64, + "release_bundle": {}, + } + compute.run_sim(2026, ["universal_credit"], health, pre) + assert calls[0]["reform"] is None + assert calls[0]["scenario"] is scenario + tax = {"gov.tax.rate": {"2024-10-30.2035-12-31": 0.21}} + compute.run_sim(2026, ["income_tax"], tax, pre) + assert calls[1]["reform"] == {"gov.tax.rate": {"2025-01-01.2035-12-31": 0.21}} + assert "scenario" not in calls[1] + + +def test_uc_health_scenario_updates_parameters_before_refreshing_fixed_inputs( + monkeypatch, +): + calls = [] + sim = SimpleNamespace( + health_parameter=217.26, + fixed_health_input=217.26 * 12, + tax_benefit_system=SimpleNamespace( + reset_parameter_caches=lambda: calls.append("reset") + ), + ) + + class Scenario: + def __init__(self, *, simulation_modifier): + self.simulation_modifier = simulation_modifier + + @classmethod + def from_reform(cls, reform): + def update(simulation): + calls.append("parameter_update") + simulation.health_parameter = reform[ + compute.UC_HEALTH_ELEMENT_PARAMETER + ]["2026-01-01.2029-12-31"] + + return cls(simulation_modifier=update) + + def uc_modifier(simulation): + calls.append("uc_modifier") + simulation.fixed_health_input = simulation.health_parameter * 12 + + monkeypatch.setitem( + sys.modules, + "policyengine_uk.scenarios.uc_reform", + SimpleNamespace(add_universal_credit_reform=uc_modifier), + ) + monkeypatch.setitem( + sys.modules, + "policyengine_uk.utils.scenario", + SimpleNamespace(Scenario=Scenario), + ) + reform = {compute.UC_HEALTH_ELEMENT_PARAMETER: {"2026-01-01.2029-12-31": 437.66}} + compute.uc_health_scenario(reform).simulation_modifier(sim) + assert calls == ["parameter_update", "reset", "uc_modifier"] + assert sim.fixed_health_input == 437.66 * 12 + + +@pytest.mark.skipif( + os.environ.get("UK_REPLAY_ENGINE_TESTS") != "1", + reason="set UK_REPLAY_ENGINE_TESTS=1 for the pinned synthetic-household integration check", +) +def test_uc_health_modifier_refresh_changes_awards_without_changing_cohorts(): + uk = pytest.importorskip("policyengine_uk") + import numpy as np + + # The pinned seed assigns some of these otherwise identical claimants + # to the new-claimant cohort. No population file is needed. + situation = {"people": {}, "benunits": {}, "households": {}} + for i in range(10): + person = f"p{i}" + situation["people"][person] = { + "age": {"2026": 40}, + "uc_limited_capability_for_WRA": {str(y): True for y in range(2026, 2030)}, + } + situation["benunits"][f"b{i}"] = {"members": [person]} + situation["households"][f"h{i}"] = {"members": [person]} + reform = {compute.UC_HEALTH_ELEMENT_PARAMETER: {"2026-01-01.2029-12-31": 437.66}} + certified = uk.Simulation(situation=situation) + broken = uk.Simulation(situation=situation, reform=reform) + fixed = uk.Simulation( + situation=situation, scenario=compute.uc_health_scenario(reform) + ) + baseline_awards = certified.calculate("uc_LCWRA_element", 2026) + assert np.array_equal(broken.calculate("uc_LCWRA_element", 2026), baseline_awards) + fixed_awards = fixed.calculate("uc_LCWRA_element", 2026) + changed = fixed_awards != baseline_awards + assert np.array_equal(changed, np.random.default_rng(43).random(10) < 0.11) + assert ( + fixed.calculate("universal_credit", 2026).sum() + > certified.calculate("universal_credit", 2026).sum() + ) + + +def test_artifact_rejects_different_worlds_and_mutated_dataset(): + b, r = simulation(), simulation() + r["dataset_sha256_after"] = "c" * 64 + with pytest.raises(ValueError, match="hashes differ"): + artifact(b, r) + r = simulation() + r["policyengine_bundle"]["certified_data_build_id"] = "different" + with pytest.raises(ValueError, match="same certified release"): + artifact(b, r) + + +def test_head_mappings_cannot_double_count_a_variable(): + m = measure() + m["heads"].append( + {"obr_head": "Another tax", "pe_variables": ["income_tax"], "channel": "tax"} + ) + with pytest.raises(ValueError, match="multiple fiscal heads"): + compute.variable_channels(m) + m = measure() + m["heads"][0]["pe_variables"] = ["income_tax", "income_tax"] + with pytest.raises(ValueError, match="duplicate variables"): + compute.variable_channels(m) + + +def test_stage_exact_inventory_oriented_heads_and_row_classification( + tmp_path, monkeypatch +): + monkeypatch.setattr(compute, "ROOT", tmp_path) + m = measure() + a = artifact(simulation(900, 1000), simulation(1000, 1030)) + d = tmp_path / "artifacts" + d.mkdir() + payload = compute.canonical_bytes(a) + (d / "measure.json").write_bytes(payload) + m["source_rows"].append( + { + "source_row_id": "corporation", + "fy": "2024-25", + "metric": "revenue_change", + "tax_head": "Corporation tax", + "value_gbp": 4, + "classification": "out_of_household_scope", + } + ) + registry = {"event": "test_event", "calendar_years": [2024], "measures": [m]} + manifest = { + "registry_sha256": "b" * 64, + "certified_dataset_sha256": "a" * 64, + "artifacts": {"artifacts/measure.json": hashlib.sha256(payload).hexdigest()}, + } + rows, tally = stage.stage_event( + registry, manifest, artifact_dir=d, registry_sha256="b" * 64 + ) + by_id = {row["source_row_id"]: row for row in rows} + assert by_id["tax"]["pe_value"] == 100 + assert by_id["benefit"]["pe_value"] == -30 + assert by_id["corporation"]["pe_value"] is None + assert by_id["corporation"]["computability"] == "out_of_household_scope" + assert tally["source_rows"] == tally["staged_rows"] == 3 + assert tally["source_value_gbp"] == 74 + assert all("population_vintage" in row["axes"] for row in rows) + second_rows, second_tally = stage.stage_event( + registry, manifest, artifact_dir=d, registry_sha256="b" * 64 + ) + assert compute.canonical_bytes(rows) == compute.canonical_bytes(second_rows) + assert tally == second_tally + duplicate = copy.deepcopy(registry) + row = copy.deepcopy(duplicate["measures"][0]["source_rows"][0]) + row["source_row_id"] = "duplicate_tax_head" + duplicate["measures"][0]["source_rows"].append(row) + with pytest.raises(ValueError, match="mapped to multiple source rows"): + stage.stage_event(duplicate, manifest, artifact_dir=d, registry_sha256="b" * 64) + incomplete = copy.deepcopy(manifest) + incomplete.update({"measures": [m["measure_key"]], "years": [2024, 2025]}) + with pytest.raises(ValueError, match="missing requested"): + stage.stage_event( + registry, incomplete, artifact_dir=d, registry_sha256="b" * 64 + ) + explicit_duplicate = copy.deepcopy(registry) + explicit_duplicate["measures"][0]["source_rows"][0]["pe_variables"] = [ + "income_tax", + "income_tax", + ] + with pytest.raises(ValueError, match="mapping repeats"): + stage.stage_event( + explicit_duplicate, manifest, artifact_dir=d, registry_sha256="b" * 64 + ) + (d / "measure.json").write_text("{}") + with pytest.raises(ValueError, match="bytes differ"): + stage.stage_event(registry, manifest, artifact_dir=d, registry_sha256="b" * 64) + + +def test_injected_b1_identical_health_worlds_block_numerical_replay( + tmp_path, monkeypatch +): + monkeypatch.setattr(compute, "ROOT", tmp_path) + m = measure() + m.update( + measure_key="spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + commences_fy="2026-27", + pe_baseline_modifier={compute.UC_HEALTH_ELEMENT_PARAMETER: {"2026": 437.66}}, + ) + for source in m["source_rows"]: + source["fy"] = "2026-27" + world = ab.worlds_for(m, {m["measure_key"]: m}, years=[2026]) + # Inject B1's observable defect: the dict changed, but fixed health inputs + # make every fiscal aggregate identical in the two constructed worlds. + a = compute.build_artifact( + measure=m, + world=world, + year=2026, + baseline=simulation(), + reform=simulation(), + certified=simulation(), + registry_sha256="b" * 64, + event="test_event", + ) + payload = compute.canonical_bytes(a) + (tmp_path / "health.json").write_bytes(payload) + manifest = { + "registry_sha256": "b" * 64, + "certified_dataset_sha256": "a" * 64, + "artifacts": {"health.json": hashlib.sha256(payload).hexdigest()}, + } + registry = {"event": "test_event", "calendar_years": [2026], "measures": [m]} + rows, tally = stage.stage_event( + registry, manifest, artifact_dir=tmp_path, registry_sha256="b" * 64 + ) + assert {row["status"] for row in rows} == {"inert_construction"} + assert all(row["pe_value"] is None for row in rows) + assert tally["full_event_complete"] is False + assert tally["inert_measure_years"] == [ + {"measure_key": m["measure_key"], "year": 2026} + ] + + +def test_explicit_delayed_january_activation_keeps_timing_gap(tmp_path, monkeypatch): + monkeypatch.setattr(compute, "ROOT", tmp_path) + m = measure() + m["pe_baseline_modifier"] = {"gov.tax.rate": {"2024-10-30": 0.2}} + m["annual_activation_fy"] = "2025-26" + a = artifact(simulation(), simulation()) + payload = compute.canonical_bytes(a) + (tmp_path / "timing.json").write_bytes(payload) + manifest = { + "registry_sha256": "b" * 64, + "certified_dataset_sha256": "a" * 64, + "artifacts": {"timing.json": hashlib.sha256(payload).hexdigest()}, + } + rows, tally = stage.stage_event( + {"event": "test_event", "calendar_years": [2024], "measures": [m]}, + manifest, + artifact_dir=tmp_path, + registry_sha256="b" * 64, + ) + assert {row["status"] for row in rows} == {"not_computed"} + assert tally["full_event_complete"] is True + assert "inert_measure_years" not in tally + + +def test_injected_original_aa_april_start_blocks_numerical_replay( + tmp_path, monkeypatch +): + monkeypatch.setattr(compute, "ROOT", tmp_path) + m = measure() + m.update( + measure_key="spring_budget_2023__pension_annual_allowance_package", + commences_fy="2023-24", + pe_baseline_modifier={ + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-04-06": 40000 + } + }, + ) + for source in m["source_rows"]: + source["fy"] = "2023-24" + world = ab.worlds_for(m, {m["measure_key"]: m}, years=[2023]) + a = compute.build_artifact( + measure=m, + world=world, + year=2023, + baseline=simulation(), + reform=simulation(), + certified=simulation(), + registry_sha256="b" * 64, + event="test_event", + ) + payload = compute.canonical_bytes(a) + (tmp_path / "aa.json").write_bytes(payload) + rows, tally = stage.stage_event( + {"event": "test_event", "calendar_years": [2023], "measures": [m]}, + { + "registry_sha256": "b" * 64, + "certified_dataset_sha256": "a" * 64, + "artifacts": {"aa.json": hashlib.sha256(payload).hexdigest()}, + }, + artifact_dir=tmp_path, + registry_sha256="b" * 64, + ) + assert {row["status"] for row in rows} == {"inert_construction"} + assert all(row["pe_value"] is None for row in rows) + assert tally["full_event_complete"] is False + assert tally["inert_measure_years"] == [ + {"measure_key": m["measure_key"], "year": 2023} + ] + + +def test_no_digest_no_simulation(tmp_path, monkeypatch): + m = measure() + registry = tmp_path / "registry.json" + registry.write_text( + json.dumps({"event": "test_event", "calendar_years": [2024], "measures": [m]}) + ) + monkeypatch.setattr( + compute.registry_builder, "validate_registry", lambda registry: None + ) + monkeypatch.setattr( + compute, + "preflight", + lambda: (_ for _ in ()).throw(RuntimeError("missing digest")), + ) + called = [] + monkeypatch.setattr(compute, "run_sim", lambda *args: called.append(args)) + with pytest.raises(RuntimeError, match="missing digest"): + compute.main(["--event", "test_event", "--registry", str(registry)]) + assert not called + + +@pytest.mark.parametrize( + ("classification", "head", "scope_reason"), + [ + ("partial", "Scottish BGA", None), + ("not_expressible", "Corporation tax", None), + ( + "partial", + "Scottish BGA", + "A devolved block-grant adjustment is outside household scope.", + ), + ], +) +def test_outside_heads_keep_source_reason_within_mixed_packages( + classification, head, scope_reason, tmp_path, monkeypatch +): + monkeypatch.setattr(compute, "ROOT", tmp_path) + m = measure() + m["computability"] = classification + m["pe_gap"] = "The household package is missing an unported leg." + source_reason = f"{head} is outside the household fiscal-head model." + m["source_rows"].append( + { + "source_row_id": "outside", + "fy": "2024-25", + "metric": "exchequer_impact" + if head == "Scottish BGA" + else "revenue_change", + "tax_head": head, + "value_gbp": 4, + "classification": "out_of_household_scope", + "classification_reason": source_reason, + "scope_reason": scope_reason, + "pe_gap": "A generic package gap must not mask source-head scope.", + } + ) + manifest = None + if classification == "partial": + payload = compute.canonical_bytes( + artifact(simulation(900, 1000), simulation(1000, 1030)) + ) + (tmp_path / "measure.json").write_bytes(payload) + manifest = { + "registry_sha256": "b" * 64, + "certified_dataset_sha256": "a" * 64, + "artifacts": {"measure.json": hashlib.sha256(payload).hexdigest()}, + } + rows, tally = stage.stage_event( + {"event": "test_event", "calendar_years": [2024], "measures": [m]}, + manifest, + artifact_dir=tmp_path, + registry_sha256="b" * 64, + ) + by_id = {row["source_row_id"]: row for row in rows} + assert by_id["outside"]["reason"] == (scope_reason or source_reason) + assert by_id["outside"]["pe_value"] is None + assert by_id["outside"]["computability"] == "out_of_household_scope" + if classification == "partial": + assert by_id["tax"]["pe_value"] == 100 + assert by_id["benefit"]["pe_value"] == -30 + else: + assert by_id["tax"]["reason"] == m["pe_gap"] + assert tally["source_rows"] == tally["staged_rows"] == 3 + assert tally["source_value_gbp"] == 74 + + +def test_staging_rejects_duplicate_source_rows_without_artifacts(tmp_path): + m = measure() + m["source_rows"].append(copy.deepcopy(m["source_rows"][0])) + with pytest.raises(ValueError, match="more than once"): + stage.stage_event( + {"calendar_years": [2024], "measures": [m]}, + None, + artifact_dir=tmp_path, + registry_sha256="b" * 64, + ) + + +def test_staging_preserves_fractional_source_gbp_beside_large_values(tmp_path): + m = measure() + m["source_rows"] = [ + { + "source_row_id": str(i), + "fy": "2024-25", + "metric": "revenue_change", + "tax_head": "Income tax", + "value_gbp": float(value), + "value_gbp_decimal": value, + } + for i, value in enumerate(["1000000000000000000000000000000", "0.1", "0.2"]) + ] + rows, tally = stage.stage_event( + {"calendar_years": [2024], "measures": [m]}, + None, + artifact_dir=tmp_path, + registry_sha256="b" * 64, + ) + assert tally["source_value_gbp_decimal"] == "1000000000000000000000000000000.3" + assert tally["source_value_gbp_decimal"] == tally["staged_value_gbp_decimal"] + assert [row["external_value_gbp_decimal"] for row in rows] == [ + "1000000000000000000000000000000", + "0.1", + "0.2", + ] + + +def test_changed_registry_refused_before_preflight(tmp_path, monkeypatch): + m = measure() + registry = tmp_path / "registry.json" + registry.write_text(json.dumps({"calendar_years": [2024], "measures": [m]})) + monkeypatch.setattr( + compute.registry_builder, + "validate_registry", + lambda document: registry.write_text("{}"), + ) + called = [] + monkeypatch.setattr(compute, "preflight", lambda: called.append("preflight")) + with pytest.raises(ValueError, match="registry bytes changed"): + compute.main(["--event", "test_event", "--registry", str(registry)]) + assert not called + + +def test_compute_reuses_baselines_and_reruns_produce_identical_bytes( + tmp_path, monkeypatch +): + monkeypatch.setattr(compute, "ROOT", tmp_path) + first = measure() + second = copy.deepcopy(first) + second["measure_key"] = "test_event__second_measure" + registry = tmp_path / "registry.json" + registry.write_text( + json.dumps({"calendar_years": [2024, 2025], "measures": [first, second]}) + ) + monkeypatch.setattr( + compute.registry_builder, "validate_registry", lambda registry: None + ) + monkeypatch.setattr( + compute.worlds, "engine_resolver", lambda: lambda path, date: None + ) + monkeypatch.setattr( + compute, + "preflight", + lambda: { + "sha256": "a" * 64, + "release_bundle": {"certified_data_build_id": "certified-test"}, + }, + ) + calls = [] + + def fake_run(year, variables, reform, pre): + calls.append((year, variables, reform)) + result = simulation(900, 1000) if reform else simulation(1000, 1030) + result["performance"]["wall_seconds"] = len(calls) + return result + + monkeypatch.setattr(compute, "run_sim", fake_run) + output = tmp_path / "results" + args = [ + "--event", + "test_event", + "--registry", + str(registry), + "--output-dir", + str(output), + ] + assert compute.main(args) == 0 + assert len(calls) == 6 + assert sum(reform is None for _, _, reform in calls) == 2 + numerical = { + path.name: path.read_bytes() + for path in output.glob("*.json") + if path.name != "RUN_LOG.json" + } + assert compute.main(args) == 0 + assert len(calls) == 12 + assert numerical == {name: (output / name).read_bytes() for name in numerical} + assert compute.main(args + ["--resume"]) == 0 + assert len(calls) == 12 + assert numerical == {name: (output / name).read_bytes() for name in numerical} + (output / "RUN_MANIFEST.json").unlink() + assert compute.main(args + ["--resume"]) == 0 + assert len(calls) == 12 + assert numerical == {name: (output / name).read_bytes() for name in numerical} + assert ( + compute.main(args + ["--measures", first["measure_key"], "--years", "2024"]) + == 0 + ) + assert len(calls) == 14 + manifest = json.loads((output / "RUN_MANIFEST.json").read_bytes()) + assert len(manifest["artifacts"]) == len(manifest["artifact_grid"]) == 4 + assert len(manifest["requested_grid"]) == 1 + assert manifest["full_event_complete"] is True + assert ( + numerical[f"{first['measure_key']}_2024.json"] + == (output / f"{first['measure_key']}_2024.json").read_bytes() + ) + (output / f"{first['measure_key']}_2024.json").write_text("{}") + with pytest.raises(ValueError, match="retained artifact bytes"): + compute.main(args + ["--resume"]) + assert len(calls) == 14 + + +def test_cli_event_identity_checked_before_preflight(tmp_path, monkeypatch): + path = tmp_path / "registry.json" + path.write_text(json.dumps({"event_slug": "another_event"})) + monkeypatch.setattr( + compute, + "preflight", + lambda: (_ for _ in ()).throw(AssertionError("preflight must not run")), + ) + with pytest.raises(ValueError, match="event identity"): + compute.main(["--event", "test_event", "--registry", str(path)]) + with pytest.raises(ValueError, match="event identity"): + stage.main(["--event", "test_event", "--registry", str(path)]) + + +def test_focused_default_rerun_guard_precedes_preflight(tmp_path, monkeypatch): + monkeypatch.setattr(compute, "ROOT", tmp_path) + registry, output = compute.event_paths("test_event") + registry.parent.mkdir(parents=True) + registry.write_text(json.dumps({"calendar_years": [2024], "measures": [measure()]})) + output.mkdir(parents=True) + (output / "RUN_MANIFEST.json").write_text("{}") + monkeypatch.setattr( + compute.registry_builder, "validate_registry", lambda document: None + ) + monkeypatch.setattr( + compute, + "preflight", + lambda: (_ for _ in ()).throw(AssertionError("preflight reached")), + ) + args = ["--event", "test_event", "--measures", measure()["measure_key"]] + with pytest.raises(ValueError, match="focused reruns"): + compute.main(args) + with pytest.raises(AssertionError, match="preflight reached"): + compute.main(args + ["--resume"]) + with pytest.raises(AssertionError, match="preflight reached"): + compute.main(args + ["--output-dir", str(tmp_path / "alternative")]) + + +def test_interrupted_compute_resumes_only_receipted_artifacts(tmp_path, monkeypatch): + monkeypatch.setattr(compute, "ROOT", tmp_path) + first = measure() + second = copy.deepcopy(first) + second["measure_key"] = "test_event__second_measure" + registry = tmp_path / "registry.json" + registry.write_text( + json.dumps({"calendar_years": [2024], "measures": [first, second]}) + ) + monkeypatch.setattr( + compute.registry_builder, "validate_registry", lambda document: None + ) + monkeypatch.setattr( + compute.worlds, "engine_resolver", lambda: lambda path, date: None + ) + monkeypatch.setattr( + compute, + "preflight", + lambda: { + "sha256": "a" * 64, + "release_bundle": {"certified_data_build_id": "certified-test"}, + }, + ) + calls = [] + + def interrupted(year, variables, reform, pre): + calls.append(reform) + if len(calls) == 3: + raise KeyboardInterrupt + return simulation(900, 1000) if reform else simulation(1000, 1030) + + monkeypatch.setattr(compute, "run_sim", interrupted) + output = tmp_path / "results" + args = [ + "--event", + "test_event", + "--registry", + str(registry), + "--output-dir", + str(output), + ] + with pytest.raises(KeyboardInterrupt): + compute.main(args) + assert not (output / "RUN_MANIFEST.json").exists() + receipt = json.loads((output / "RUN_PROGRESS_2024.json").read_bytes()) + assert len(receipt["artifacts"]) == 1 + first_path = output / f"{first['measure_key']}_2024.json" + first_bytes = first_path.read_bytes() + unreceipted = output / f"{second['measure_key']}_2024.json" + unreceipted.write_bytes(b"uncommitted interrupted output") + calls.clear() + + def resumed(year, variables, reform, pre): + calls.append(reform) + return simulation(900, 1000) if reform else simulation(1000, 1030) + + monkeypatch.setattr(compute, "run_sim", resumed) + assert compute.main(args + ["--resume"]) == 0 + assert len(calls) == 2 # One new baseline and the unfinished alternate only. + assert first_path.read_bytes() == first_bytes + assert json.loads(unreceipted.read_bytes())["measure_key"] == second["measure_key"] + manifest = json.loads((output / "RUN_MANIFEST.json").read_bytes()) + assert manifest["full_event_complete"] is True + assert len(manifest["artifact_grid"]) == 2 + + +def test_supported_years_require_documented_event_window(): + assert compute.validate_years([2025, 2024], {"calendar_years": [2024, 2025]}) == [ + 2024, + 2025, + ] + with pytest.raises(ValueError, match="outside"): + compute.validate_years([2025], {"calendar_years": [2024]}) + with pytest.raises(ValueError, match="record"): + compute.validate_years([2024], {}) + for unsupported in (2022, 2031): + with pytest.raises(ValueError, match="2023 through 2030"): + compute.validate_years([unsupported], {"calendar_years": [unsupported]}) diff --git a/tests/test_uk_event_construction_audit.py b/tests/test_uk_event_construction_audit.py new file mode 100644 index 00000000..762dfb41 --- /dev/null +++ b/tests/test_uk_event_construction_audit.py @@ -0,0 +1,109 @@ +"""Checks of the engine-free certified construction audit.""" + +import hashlib +import json + +import pytest + +from pipeline import audit_uk_event_constructions as audit + + +def test_wrong_digest_is_rejected_before_population_or_source_read( + tmp_path, monkeypatch +): + dataset = tmp_path / "data.h5" + dataset.write_bytes(b"not the certified population") + bundle = { + "size_bytes": dataset.stat().st_size, + "sha256": "0" * 64, + "artifact": "data.h5", + "revision": "test", + } + + def premature_read(*args): + pytest.fail( + "wrong digest must be rejected before opening H5 or reading packages" + ) + + monkeypatch.setattr(audit, "inspect_h5", premature_read) + monkeypatch.setattr(audit, "package_version", premature_read) + monkeypatch.setattr(audit, "source_evidence", premature_read) + with pytest.raises(ValueError, match="SHA-256"): + audit.collect_audit(dataset, tmp_path, bundle) + + +def test_wrong_model_version_is_rejected_before_hdf5_open(tmp_path, monkeypatch): + dataset = tmp_path / "data.h5" + raw = b"valid digest, incompatible model" + dataset.write_bytes(raw) + bundle = { + "size_bytes": len(raw), + "sha256": hashlib.sha256(raw).hexdigest(), + "artifact": "data.h5", + "revision": "test", + } + versions = { + "policyengine": "5.0.2", + "policyengine-uk": "3.0.0", + "policyengine-core": "3.27.1", + } + monkeypatch.setattr(audit, "package_version", lambda root, name: versions[name]) + + def premature_read(*args): + pytest.fail("incompatible model must be rejected before reading HDF5") + + monkeypatch.setattr(audit, "inspect_h5", premature_read) + with pytest.raises(ValueError, match="pinned replay packages"): + audit.collect_audit(dataset, tmp_path, bundle) + + +def test_saved_receipt_has_certified_identity_and_keeps_contributions_unsized(): + receipt = json.loads( + (audit.ROOT / "results/uk/events/CONSTRUCTION_AUDIT.json").read_text() + ) + bundle = json.loads((audit.ROOT / "data/uk/certified_bundle.json").read_text()) + for field in ("sha256", "size_bytes", "artifact", "revision"): + assert receipt["certified_dataset"][field] == bundle[field] + assert receipt["certified_dataset"]["digest_checked_before_hdf5_open"] is True + assert ( + receipt["inspection_script"]["sha256"] + == hashlib.sha256( + (audit.ROOT / receipt["inspection_script"]["path"]).read_bytes() + ).hexdigest() + ) + assert receipt["observations"]["time_period"] == "2023" + columns = receipt["observations"]["input_columns"] + assert "property_purchased" in columns["household"] + assert "other_residential_property_value" in columns["household"] + assert "additional_residential_property_purchased" not in columns["household"] + assert "main_residential_property_purchased" not in columns["household"] + assert "capital_gains" in columns["person"] + assert "capital_gains_before_response" not in columns["person"] + totals = receipt["observations"]["household_aggregates"] + assert ( + totals["purchased_and_other_property_positive_rows"] + <= totals["property_purchased_true_rows"] + <= receipt["observations"]["entity_rows"]["household"] + ) + assert ( + 0 + < totals["other_property_stock_gated_by_purchase_weighted_gbp"] + < totals["other_property_stock_weighted_gbp"] + ) + assert all( + row["national_contribution"] == "unsized" + for row in receipt["construction_limits"] + ) + source_hashes = {row["file"]: row["sha256"] for row in receipt["source_evidence"]} + assert ( + source_hashes[ + "policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py" + ] + == "943c3269a89c74a6470451b5c41fb4863d419e3087a7bc330d79ff79e440a3be" + ) + assert ( + source_hashes[ + "policyengine_uk/variables/household/consumption/additional_residential_property_purchased.py" + ] + == "9547795632c1da3cacba2f11b8b109082e02e18c74cc35e5a726cb504507ba25" + ) diff --git a/tests/test_uk_event_model_diagnostics.py b/tests/test_uk_event_model_diagnostics.py new file mode 100644 index 00000000..1d4e06ec --- /dev/null +++ b/tests/test_uk_event_model_diagnostics.py @@ -0,0 +1,126 @@ +"""Engine-free checks of diagnostic scheduling and recorded source evidence.""" + +import hashlib +import json +from pathlib import Path + +from pipeline import diagnose_uk_event_models as diagnostics + + +def test_synthetic_diagnostics_release_worlds_and_use_only_supplied_households( + monkeypatch, +): + live = 0 + maximum_live = 0 + constructed = [] + + class Values: + def tolist(self): + return [0] + + class SmallSimulation: + def __init__(self, *, situation): + nonlocal live, maximum_live + live += 1 + maximum_live = max(maximum_live, live) + constructed.append(situation) + + def calculate(self, variable, year): + return Values() + + def __del__(self): + nonlocal live + live -= 1 + + monkeypatch.setattr( + diagnostics, + "_source", + lambda root, path: {"engine_file": path, "sha256": "recorded separately"}, + ) + rows = diagnostics._additional_model_checks(Path("unused"), SmallSimulation, None) + assert len(rows) == len(constructed) == 3 + assert maximum_live == 1 + assert live == 0 + assert [len(situation["people"]) for situation in constructed] == [2, 1, 1] + constructed.clear() + selected = diagnostics._additional_model_checks( + Path("unused"), SmallSimulation, "pension_taper_omits_employer_contributions" + ) + assert [row["id"] for row in selected] == [ + "pension_taper_omits_employer_contributions" + ] + assert len(constructed) == 1 + assert live == 0 + + +def test_saved_candidates_bind_source_and_measured_observations(): + rows = json.loads( + (diagnostics.ROOT / "results/uk/events/MODEL_DIAGNOSTICS.json").read_text() + ) + selected = {row["id"]: row for row in rows if row.get("primary_source")} + assert set(selected) == { + "employer_nics_state_pension_age_exemption", + "pension_taper_omits_employer_contributions", + "annual_allowance_charge_single_marginal_rate", + "class4_threshold_indexation_from_2027", + } + for row in selected.values(): + assert row["engine_version"] == "2.89.2" + assert row["national_effect"] == "unsized" + assert row["primary_source"]["url"].startswith("https://www.gov.uk/") + for evidence in [row["evidence"], *row.get("supporting_evidence", [])]: + assert ( + hashlib.sha256(evidence["source"].encode()).hexdigest() + == evidence["sha256"] + ) + ni = selected["employer_nics_state_pension_age_exemption"]["observation"] + assert ni["ni_liable"] == [True, False] + assert ni["ni_class_1_employer"][0] > 0 + assert ni["ni_class_1_employer"][1] == 0 + assert selected["pension_taper_omits_employer_contributions"]["observation"] == { + "adjusted_net_income": [240000.0], + "pension_annual_allowance": [60000.0], + } + assert selected["annual_allowance_charge_single_marginal_rate"]["observation"] == { + "personal_pension_contributions_tax": [4000.0] + } + + +def test_integrated_execution_receipt_binds_observations_and_metadata_additions(): + receipt = json.loads( + ( + diagnostics.ROOT / "results/uk/events/MODEL_DIAGNOSTICS_VERIFICATION.json" + ).read_text() + ) + actual_path = diagnostics.ROOT / receipt["actual_output_path"] + current_path = diagnostics.ROOT / receipt["checked_in_current_path"] + assert ( + hashlib.sha256(actual_path.read_bytes()).hexdigest() + == receipt["actual_output_sha256"] + ) + assert ( + hashlib.sha256(current_path.read_bytes()).hexdigest() + == receipt["checked_in_current_sha256"] + ) + actual = {row["id"]: row for row in json.loads(actual_path.read_text())} + current = {row["id"]: row for row in json.loads(current_path.read_text())} + assert len(actual) == len(current) == 10 + assert actual.keys() == current.keys() + for key, observation in actual.items(): + for field in receipt["current_engine_fields_compared"]: + assert observation.get(field) == current[key].get(field) + metadata_differences = { + (key, field) + for key in actual + for field in actual[key].keys() | current[key].keys() + if actual[key].get(field) != current[key].get(field) + } + assert metadata_differences == { + ("employer_nics_state_pension_age_exemption", "observation_provenance"), + ("pension_taper_omits_employer_contributions", "observation_provenance"), + ("annual_allowance_charge_single_marginal_rate", "observation_provenance"), + ("class4_threshold_indexation_from_2027", "primary_source"), + ("class4_threshold_indexation_from_2027", "national_effect"), + } + assert receipt["execution_exit_code"] == 0 + assert receipt["semantic_differences"] == [] diff --git a/tests/test_uk_event_registry.py b/tests/test_uk_event_registry.py new file mode 100644 index 00000000..35476eec --- /dev/null +++ b/tests/test_uk_event_registry.py @@ -0,0 +1,400 @@ +"""Exact source-row/GBP coverage and authored fiscal-event world contracts.""" + +from __future__ import annotations + +import copy +import json +from decimal import Decimal +from pathlib import Path + +import pytest +from hypothesis import given, settings +from hypothesis import strategies as st + +from pipeline import build_uk_event_registry as registry + +ROOT = Path(__file__).resolve().parent.parent + + +def row(identity, value, fy="2024-25", classification="partial"): + return { + "source_row_id": identity, + "value_gbp_decimal": str(value), + "value_gbp": float(value), + "fy": fy, + "tax_head": "Income tax", + "metric": "revenue_change", + "classification": classification, + } + + +@pytest.mark.parametrize( + "title, program", + [ + ("Savings: Adult ISAs and Junior ISAs", "savings"), + ("Individual Savings Accounts: subscription limits", "savings"), + ("Help to Save: extend the scheme", "savings"), + ("VAT: revise a sector rate", "indirect_tax"), + ("NICs: revise a contribution threshold", "tax_benefit"), + ("Universal Credit: managed migration", "welfare"), + ], +) +def test_gap_keywords_keep_standalone_acronyms_and_policy_phrases(title, program): + assert registry.gap_reason(title, [row("one", "0")])[2] == program + + +@pytest.mark.parametrize( + "title, program", + [ + ( + "Universal Credit: Amending Severe Disability Premium transitional protection regulations", + "welfare", + ), + ( + "Home office fees: increase in visa fees and immigration health surcharge", + "other", + ), + ("DWP: employment programme for disabled people", "other"), + ("Increased capacity for processing disability benefits", "welfare"), + ( + "Support for Local Government: capitalisation directions and precept flexibilities", + "other", + ), + ( + "Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares from Stamp Taxes on Shares", + "other", + ), + ("Technical adjustment to a transaction rule", "other"), + ], +) +def test_gap_keywords_do_not_match_inside_unrelated_words(title, program): + assert registry.gap_reason(title, [row("one", "0")])[2] == program + + +@pytest.mark.parametrize( + "acronym, program", + [ + ("ISA", "savings"), + ("ISAs", "savings"), + ("VAT", "indirect_tax"), + ("NIC", "tax_benefit"), + ("NICs", "tax_benefit"), + ], +) +@given( + prefix=st.text(alphabet="qxz", min_size=1, max_size=20), + suffix=st.text(alphabet="qxz", min_size=1, max_size=20), +) +@settings(deadline=None) +def test_embedded_acronyms_never_select_their_gap_category( + acronym, program, prefix, suffix +): + assert ( + registry.gap_reason(f"{prefix}{acronym}{suffix}", [row("one", "0")])[2] + != program + ) + + +@pytest.mark.parametrize("head", ["Scottish AME (capital) ", " Scottish AME (current)"]) +def test_public_budget_scope_lookup_preserves_padded_source_labels(head): + source = {**row("one", "0"), "tax_head": head} + assert registry.is_non_household_head(head) + classification, reason, program, _ = registry.gap_reason( + "Capital Investment: growth-enhancing investment and defence innovation", + [source], + ) + assert classification == "out_of_household_scope" + assert program == "scope" + assert "public-budget" in reason + assert source["tax_head"] == head + + +def test_send_accounts_scope_does_not_generalize_other_ame_cash_payments(): + source = {**row("one", "0"), "tax_head": "Other AME (current)"} + classification, reason, _, _ = registry.gap_reason( + "Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding", + [source], + ) + assert classification == "out_of_household_scope" + assert "local-authority SEND deficits" in reason + assert ( + registry.gap_reason("Cash payment to eligible households", [source])[0] + == "not_expressible" + ) + assert ( + registry.gap_reason( + "Special Education Needs and Disabilities: Household disability grant paid directly to eligible families", + [source], + )[0] + == "not_expressible" + ) + + +def test_registry_search_metadata_does_not_depend_on_engine_mapping_order(monkeypatch): + source = { + **row("one", "0"), + "title": "Transaction mechanism", + "fiscal_event": "Audit Event", + } + monkeypatch.setattr(registry, "source_rows", lambda _: [source]) + parameters = {"gov.z.transaction": 0, "gov.a.transaction": 1} + variables = {"z_transaction": {}, "a_transaction": {}} + forward = registry.build_registry("audit_event", parameters, variables, None) + reverse = registry.build_registry( + "audit_event", + dict(reversed(list(parameters.items()))), + dict(reversed(list(variables.items()))), + None, + ) + assert registry.canonical_bytes(forward) == registry.canonical_bytes(reverse) + + +@given(st.lists(st.integers(-(10**12), 10**12), min_size=1, max_size=80), st.data()) +@settings(deadline=None) +def test_accounting_preserves_rows_and_signed_and_absolute_pounds(values, data): + rows = [ + row(str(i), Decimal(v) / 100, f"{2024 + i % 3}-{str(2025 + i % 3)[-2:]}") + for i, v in enumerate(values) + ] + classes = data.draw( + st.lists( + st.sampled_from(registry.CLASSES), min_size=len(rows), max_size=len(rows) + ) + ) + measures = [] + for cls in registry.CLASSES: + classified = [ + {**r, "classification": c} for r, c in zip(rows, classes) if c == cls + ] + measures.append({"classification": cls, "source_rows": classified}) + account = registry.accounting(rows, measures) + assert account["rows_in"] == account["rows_classified"] == len(rows) + assert account["net_gbp_in_decimal"] == account["net_gbp_classified_decimal"] + assert ( + account["absolute_gbp_in_decimal"] == account["absolute_gbp_classified_decimal"] + ) + assert sum(v["rows"] for v in account["by_class"].values()) == len(rows) + assert sum( + Decimal(v["net_gbp_decimal"]) for v in account["by_class"].values() + ) == sum(Decimal(v) / 100 for v in values) + + +@pytest.mark.parametrize( + "change", ["duplicate", "drop", "change_value", "change_head", "invalid_class"] +) +def test_accounting_rejects_lost_duplicated_or_changed_source_cells(change): + rows = [row("one", "100"), row("two", "-100")] + measures = [{"classification": "partial", "source_rows": copy.deepcopy(rows)}] + if change == "duplicate": + measures[0]["source_rows"].append(copy.deepcopy(rows[0])) + elif change == "drop": + measures[0]["source_rows"].pop() + elif change == "change_value": + measures[0]["source_rows"][0]["value_gbp_decimal"] = "99" + elif change == "change_head": + measures[0]["source_rows"][0]["tax_head"] = "NICs" + else: + measures[0]["source_rows"][0]["classification"] = "guessed" + with pytest.raises(ValueError, match="accounting"): + registry.accounting(rows, measures) + + +def test_pound_account_does_not_round_small_cells_beside_large_cancelling_cells(): + rows = [ + row("big", "10000000000000000000000000000"), + row("small", "0.0000000000000000000001"), + row("negative", "-10000000000000000000000000000"), + ] + measures = [{"classification": "partial", "source_rows": list(reversed(rows))}] + actual = registry.accounting(rows, measures) + assert Decimal(actual["net_gbp_in_decimal"]) == Decimal("0.0000000000000000000001") + assert actual["net_gbp_in_decimal"] == actual["net_gbp_classified_decimal"] + + +@pytest.mark.parametrize("event_slug", registry.EVENTS) +def test_every_event_retains_every_harvested_row_and_pound_exactly_once(event_slug): + p = ROOT / "data/uk/events" / f"{event_slug}_measures.json" + document = json.loads(p.read_text()) + original = registry.source_rows(event_slug) + assert registry.accounting(original, document["measures"]) == document["accounting"] + assert len({m["measure_key"] for m in document["measures"]}) == len( + document["measures"] + ) + for measure in document["measures"]: + assert measure["classification"] in registry.CLASSES + assert measure["name_search"]["searched"] == [ + "full_parameter_tree", + "full_variable_list", + ] + assert "population_vintage" in measure["divergence_axes"] + if measure["classification"] in {"partial", "not_expressible"}: + assert measure["pe_gap"] and measure["missing_legs"] + if measure["classification"] == "expressible": + assert ( + measure.get("pe_baseline_modifier") + or measure.get("pe_reform_delta") + or measure.get("package_of_registry_measures") + ) + for source in measure["source_rows"]: + assert source["sign_convention"] == "positive_gain_to_exchequer" + if source["tax_head"] in registry.NON_HOUSEHOLD_HEADS: + assert source["classification"] == "out_of_household_scope" + + +def test_spending_proposed_metric_is_preserved_as_exchequer_impact(): + rows = registry.source_rows("autumn_budget_2024") + spending = [r for r in rows if r["head_kind"] == "spending"] + assert len(spending) == 570 + assert {r["metric"] for r in spending} == {"exchequer_impact"} + tax = [r for r in rows if r["head_kind"] == "tax"] + assert len(tax) == 564 + assert {r["metric"] for r in tax} == {"revenue_change"} + + +def test_source_events_are_not_restricted_to_the_five_pilot_events(): + rows = registry.source_rows("autumn_budget_2025") + assert rows + assert {r["fiscal_event"] for r in rows} == {"Autumn Budget 2025"} + assert "autumn_budget_2025" not in registry.EVENTS + + +def test_unknown_source_event_is_rejected_instead_of_an_empty_registry(): + with pytest.raises(ValueError, match="has no source rows"): + registry.source_rows("not_an_obr_fiscal_event") + + +def test_autumn_budget_2024_employer_package_is_partial_and_not_duplicated(): + p = ROOT / "data/uk/events/autumn_budget_2024_measures.json" + d = json.loads(p.read_text()) + m = next( + m for m in d["measures"] if m["measure_key"].endswith("__employer_nics_package") + ) + assert m["classification"] == "partial" + assert "Employment Allowance" in m["pe_gap"] + assert m["pe_baseline_modifier"][ + "gov.hmrc.national_insurance.class_1.rates.employer" + ] == {"2025-01-01": 0.138} + assert all( + r["classification"] == "out_of_household_scope" + for r in m["source_rows"] + if r["tax_head"] == "Corporation tax (onshore)" + ) + + +def test_calendar_year_rule_accounts_earlier_fys_without_running_them(): + d = json.loads( + (ROOT / "data/uk/events/spring_budget_2023_measures.json").read_text() + ) + assert "2022-23" in d["accounting"]["by_fy"] + assert 2022 not in d["calendar_years"] + assert d["calendar_years"] == [2023, 2024, 2025, 2026, 2027] + + +def test_as2023_reversal_matches_measured_processed_fiscal_parameters(): + d = json.loads( + (ROOT / "data/uk/events/autumn_statement_2023_measures.json").read_text() + ) + m = next( + m + for m in d["measures"] + if m["measure_key"].endswith("__class_1_employee_nics_main_rate_cut_2p") + ) + rates = m["pe_baseline_modifier"][ + "gov.hmrc.national_insurance.class_1.rates.employee.main" + ] + probe = json.loads( + (ROOT / "tests/fixtures/uk_replay_processed_employee_nics.json").read_text() + ) + assert probe["engine_version"] == "2.89.2" + assert probe["parameter"] in m["engine_baseline_by_year"]["2024"] + assert m["engine_baseline_by_year"]["2024"][probe["parameter"]] == 0.08 + assert probe["observed_values_list_2024"] == [ + {"instant_str": "2024-01-01", "value": 0.08} + ] + # Compare against the measured processed engine, not a raw-YAML + # January/April schedule that the fiscal-year conversion discards. + for date, certified_rate in probe["observed_current_law_2024"].items(): + reversed_rate = rates[max(k for k in rates if k <= date)] + assert reversed_rate - certified_rate == pytest.approx(0.02) + assert "raw January-March rates do not survive" in m["note"] + + +def test_annual_allowance_modifier_covers_january_2023_lookup(): + m = registry.authored_construction( + "spring_budget_2023", "Annual Allowance (AA): increase", None + ) + assert all( + list(schedule) == ["2023-01-01"] + for schedule in m["pe_baseline_modifier"].values() + ) + + +def test_standard_allowance_counterfactual_matches_legislated_cpi_anchor(): + def resolve(path, date): + if path == "gov.benefit_uprating_cpi": + return { + "2026-04-06": 413.74, + "2027-04-06": 422.0148, + "2028-04-06": 430.455096, + "2029-04-06": 439.06419792, + }[date] + return 400.14 + + m = registry.authored_construction( + "spring_statement_2025", "Universal Credit Standard Allowance:", resolve + ) + schedule = m["pe_baseline_modifier"][ + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD" + ] + assert schedule["2026"] == 415.35 + assert schedule["2027"] == round(400.14 * 1.038 * 1.02, 2) + assert "policyengine-uk#2239" in m["note"] + + +@pytest.mark.parametrize( + "event,title,path,value", + [ + ( + "autumn_statement_2023", + "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "gov.dwp.LHA.freeze", + True, + ), + ( + "autumn_statement_2023", + "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "gov.hmrc.national_insurance.class_2.flat_rate", + 3.70, + ), + ], +) +def test_new_reversals_are_executable_and_explicit_about_scope( + event, title, path, value +): + m = registry.authored_construction(event, title, None) + assert m["classification"] == "partial" + assert m["pe_baseline_modifier"][path] == {"2024-01-01": value} + assert m["heads"] and m["missing_legs"] + if path.endswith("class_2.flat_rate"): + assert m["pe_baseline_modifier"][ + "gov.hmrc.national_insurance.class_2.small_profits_threshold" + ] == {"2024-01-01": 12570} + + +def test_childcare_old_caps_preserve_subsequent_certified_uprating(): + def resolve(path, date): + base = 951 if path.endswith(".1") else 1630 + return base * 1.05 ** (int(date[:4]) - 2023) + + m = registry.authored_construction( + "spring_budget_2023", + "DWP: increase the maximum support available in Universal Credit for childcare costs", + resolve, + ) + spec = m["pe_baseline_modifier"] + assert spec["gov.dwp.universal_credit.elements.childcare.cap.1"]["2023"] == 646.35 + assert spec["gov.dwp.universal_credit.elements.childcare.cap.2"]["2023"] == 1108.04 + assert spec["gov.dwp.universal_credit.elements.childcare.cap.1"]["2024"] == round( + 646.35 * 1.05, 2 + ) + assert "June2023" in m["missing_legs"][0] diff --git a/tests/test_uk_replay_legacy.py b/tests/test_uk_replay_legacy.py new file mode 100644 index 00000000..19f8276e --- /dev/null +++ b/tests/test_uk_replay_legacy.py @@ -0,0 +1,32 @@ +"""The event generalisation must preserve every committed AB2025 output byte.""" + +import hashlib +import json +from pathlib import Path + +ROOT = Path(__file__).resolve().parent.parent + + +def test_ab2025_committed_outputs_are_byte_identical_to_before_refactor(): + original = json.loads( + (ROOT / "tests/fixtures/uk_replay_ab2025_hashes.json").read_text() + ) + actual = { + path: hashlib.sha256((ROOT / path).read_bytes()).hexdigest() + for path in original + } + assert actual == original + + +def test_ab2025_dry_run_matches_before_refactor(monkeypatch, capsys): + from pipeline import compute_uk_ab2025 + + def unavailable(): + raise ImportError("engine-free legacy construction snapshot") + + monkeypatch.setattr(compute_uk_ab2025, "engine_resolver", unavailable) + assert compute_uk_ab2025.main(["--dry-run"]) == 0 + assert ( + capsys.readouterr().out + == (ROOT / "tests/fixtures/uk_replay_ab2025_dry_run.txt").read_text() + )