Government borrowing exceeded the OBR forecast by £6.6 billion, raising concerns about the feasibility of tax cuts ahead of the next general election. Despite increased tax receipts, benefit payments rose significantly due to inflation-linked upratings, leading to a provisional public sector net debt estimation of 98.3% of GDP. While tax revenues have helped offset public spending, the high debt burden and impending National Insurance cuts raise questions about the government’s room for fiscal maneuverability.