To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 40 of the Budget 2016, and line v of table 2.2 of the Spring Budget 2017, for what reasons the predicted increase in tax under that measure has decreased from £265 million in the Budget 2016 document to £20 million in the Spring Budget 2017 document for 2017-18; and if he will make a statement.
Table 2.1, line 40 of the Budget 2016 and line v of table 2.2 of the Spring Budget 2017 relate to different policy measures. The relevant entry in table 2.2 of the Spring Budget 2017 is line aq. This differs from the entry in Table 2.1 of the Budget 2016 as a result of improvements to the methodology used to estimate the Exchequer impact of the measure. This change was certified by the Office for Budget Responsibility.