All policy costings presented to the Office for Budget Responsibility at Budget 2014 were scrutinised and certified. The Budget 2014 policy costings document sets out the methodologies underpinning these various costings. The OBR 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.
Read more in the policy costings document.