In 2008, as part of a benchmarking exercise, we reviewed a number of taxpayer FTC claims. This benchmarking gave us insights into the level and types of non-compliance by the taxpayer population at that time.

From the 2008 benchmark, we have observed that FTC claims to total diesel excise revenue have moved together over the past eight years. From this strong correlation, we have assumed that there has been no significant increase in non-compliance since our 2008 benchmark was established.

    Last modified: 05 Nov 2015QC 47163