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...Sheet notes tax benchmark variations statement variation estimates contents table provides the values of revenue forgone included in benchmarks and reflect existing utilisation a do not incorporate behavioural response to reduction or removal measure difference between treatments assuming taxpayer behaviour is same further information can be found chapter gain these estimate impact abolishing taking account potential changes are provided for large explanatory positive indicate mdash that where provision reduces payable relative negative increases following codes apply quantified nil zero but rounded available nfp publication when considering please note middot increase if removed should added together as reducing one concession would often affect others compared previous publications because they affected by policy modelling methodology data assumptions readers exercise care comparing with direct expenditure reliability vary many only an indication magnitude rating some unquantifiable ...