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The Overall position is a balanced budget which shall be delivered due to a reduction in the amount transferred to Capital Reserve, this has been described as “safely manageable given the slower than expected capital programme”.
The most significant changes in revenue raising methods see increases in excise duty on tobacco products, alcohol and fuel, in addition to increases in TRP for both commercial and domestic properties. However there have also been slight changes to specific items in relation to both Corporation and Personal taxation. After a number of significant changes in recent years the relative maintenance of the status quo was anticipated and is welcomed.