evidence: On 23 May, ONS published some new statistics breaking down the public finances statistics for the different countries and regions of the UK. This allocated public sector revenue and expenditure to each country and region, allowing us to see how spending levels and tax receipts vary across the UK. This analysis included an estimate of the ‘net fiscal balance’ for each country and region. That provided an estimate for which parts of the UK contribute more to public sector revenues (mostly taxes) than they receive in public spending or vice versa. The issues of taxation and expenditure are important in the context of ongoing discussions about devolution and relative economic performance. [...] This exercise is quite challenging, and I will just set out some of the statistical and data issues that needed to be confronted. Luckily, we did not have to start from scratch and were able to draw on the work of others, notably the Scottish Government, HM Revenue and Customs, HM Treasury and Northern Ireland Statistics and Research Agency.