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The statistics show the number of recipients, the taxable value of the benefits and the tax and National Insurance Contribution (NIC) liabilities on them. The main year covered in this update is 2015 to 2016 but there are also comparisons over time for the period 2008 to 2017.
The provisional 2016-17 tax liability estimates in Table 4-5 have been corrected since the June 2018 publication. The correction does not have an impact on other tables.
Updated with new data for the 2015 to 2016 tax year.
Revisions have been made to figures in two tables (Tables 4.1 and 4.5). This follows the discovery of a calculation error which meant that some Class 1A benefits were being classified as Class 1. This inaccuracy affected two rows of both tables.