While today's figures suggest tax receipts came in relatively strongly in December, the growth in receipts over the year to date has still been disappointing relative to the Office for Budget Responsibility's forecast for the year as a whole.
This reflects, in particular, weak growth in receipts of income tax, capital gains tax and national insurance contributions so far this year.
In addition, central Government current spending has also grown slightly more quickly so far than was forecast for the whole year, largely due to spending on the administration and delivery of public services.
If these trends were to continue for the remaining three months of the financial year then borrowing this year could slightly overshoot the OBR's forecast, by around £3 billion.
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