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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 2014 to 2015 but there are also comparisons over time for the period 2007 to 2016.
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.