The HM Treasury Autumn Statement 2012 policy costings document sets out the methodologies underpinning the cost estimates of measures announced at this fiscal event. All policy costings presented to the Office for Budget Responsibility that were included in the 2012 Autumn Statement were scrutinised and certified. The OBR has identified costings for policy measures which it deemed to be particularly uncertain – these are listed in annex B of the policy costings document. In this annex we also set out the policy measures which have been assumed to affect the OBR economy forecast. Annex A of the document sets out in more detail the additional costs of Universal Credit as reflected in our forecast and on the scorecard.
Read more in the policy costings document.