evidence: Measuring Northern Ireland’s share of revenue raised for the UK Exchequer (in the form of taxes and duties) also faces difficulties. The postcodes of individuals and firms are used to accurately apportion revenue from Inheritance Tax and locally-raised property rates on a regional basis. However, estimates are used to calculate the regional contribution from other taxes. Different methodologies are used for different taxes.[10] [...] DFP Northern Ireland Net Fiscal Balance Report: provides an overview of public sector finances in Northern Ireland (NI) for the financial years 2007-08 to 2011-12. The expenditure and revenue analysis determines the ‘net fiscal balance’ for NI, estimated as aggregate public sector revenue less aggregate public sector expenditure. [...] [12] HMRC (2013) A Disaggregation of HMRC tax receipts between England, Wales, Scotland and Northern Ireland. HMRC warns that as the methods are still at the experimental stage they should be treated with caution (page 5). Accompanying statistics tables and methodological notes are available at: https://www.gov.uk/government/publications/disaggregation-of-hmrc-tax-receipts. Notably, the report indicates that, since 1999, Northern Ireland’s per capita contribution to public revenues has grown most rapidly.