Like the Coalition have done you mean? Osborne factored in a net increase in income tax receipts of 6.5% for 2014/15. What he failed to foresee was that because all the jobs created were low pay the tax didnt come.Worse than that they still had to pay benefits because their pals did not want to pay a living wage.the result was that tax receipts are now expected to fall by 0.8% this year so necessitating still more borrowing.Looks more like Osborne is a Poundshop Gordon Brown.