All policy costings presented to the Office for Budget Responsibility at Autumn Statement 2014 were scrutinised and certified as reasonable, central estimates were included in our forecasts. The Government’s Autumn Statement 2014 policy costings document briefly describes the methodologies underpinning these costings. In our December 2014 Economic and fiscal outlook, for the first time we have published an assessment on the level of uncertainty associated with each of the certified costings. For those identified as being particularly uncertain, we provided greater detail on the most important sources of uncertainty.
Read more in the policy costings document or Annex A of the Economic and fiscal outlook.