To ask the Chancellor of the Exchequer what his Department’s technical definition of a revenue-neutral tax change is. (204873)

A tax policy change is revenue-neutral if the net total of the change does not result in a change in forecast Exchequer receipts over the forecast period. All tax policy changes with revenue implications of more than £5 million a year over the forecast period are set out in table A1 of the Financial Statement and Budget Report.