diff --git a/docs/pe-uk-source-checklist.md b/docs/pe-uk-source-checklist.md
index a4ce3f07..df4ec50b 100644
--- a/docs/pe-uk-source-checklist.md
+++ b/docs/pe-uk-source-checklist.md
@@ -47,7 +47,7 @@ cannot be obtained. Nothing in uk-data is absent from this table.
 | uk-data family (module) | targets | status | Chronicle package(s) | PR | source reuse / notes |
 |---|---|---|---|---|---|
 | Region×age population ([`ons_demographics.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/ons_demographics.py)) | 142 `ons/{region}_age_{band}` | **ported** | `ons-mye-2023-uk-countries`, `ons-mye-2023-england-regions`, `ons-mye-2024-uk`, `ons-uk-population-projections-2024` | [#137](https://github.com/PolicyEngine/chronicle/pull/137) | **Replaced.** uk-data reads a committed `demographics.csv` with no artifact lineage (the SNPP has no stable machine-readable URL). Chronicle packages the publisher MYE workbooks ([mid-2023 UK](https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/datasets/populationestimatesforukenglandandwalesscotlandandnorthernireland), [mid-2023 E&W regions](https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/datasets/estimatesofthepopulationforenglandandwales), mid-2024 UK) and the [2024-based NPP principal](https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationprojections/datasets/z1zippedpopulationprojectionsdatafilesuk) at single year of age; the fixture's 10-year bands (proven exhaustive, `_age_80_89` = 80+) are a populace-side mapping. |
-| OBR EFO receipts + expenditure ([`obr.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/obr.py)) | ~28 realized `obr/*` | **ported** | `obr-efo-receipts-march-2026`, `obr-efo-expenditure-march-2026` (196 facts, FY2024–30) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same bytes.** uk-data commits the March-2026 EFO workbooks under `storage/obr_efo/` (obr.uk 403s CI); the Chronicle artifacts are sha256-identical to them (`f65b6cb7…`, `700bfd70…`), double-fetched from [obr.uk](https://obr.uk/efo/economic-and-fiscal-outlook-march-2026/) on a residential connection. |
+| OBR EFO receipts + expenditure ([`obr.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/obr.py)) | ~28 realized `obr/*` | **ported** | `obr-efo-receipts-march-2026`, `obr-efo-expenditure-march-2026` (213 facts, FY2024–30; the expenditure package carries the whole Table 4.1 council tax block, including the GB receipts total, the accruals adjustment and the high-value surcharge rows) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same bytes.** uk-data commits the March-2026 EFO workbooks under `storage/obr_efo/` (obr.uk 403s CI); the Chronicle artifacts are sha256-identical to them (`f65b6cb7…`, `700bfd70…`), double-fetched from [obr.uk](https://obr.uk/efo/economic-and-fiscal-outlook-march-2026/) on a residential connection. |
 | ONS savings interest ([`ons_savings.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/ons_savings.py)) | 1 `ons/savings_interest_income` | **ported** | `ons-savings-interest-income` (8 facts, 2018–2025) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same series, pinned snapshot.** Both read the [HAXV/UKEA series](https://www.ons.gov.uk/economy/grossdomesticproductgdp/timeseries/haxv/ukea); uk-data downloads at runtime and flat-fills the last actual through 2029 (**excluded, computed**); Chronicle pins the 2026-06-30 CSV release bytes. |
 | Household types ([`ons_households.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/ons_households.py)) | household-type counts | **ported** | `ons-families-households-2025` (80 facts, Table 7, 2018–2025) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Same artifact.** Same `familiesandhouseholdsuk2025.xlsx` "current" edition of [Families and households](https://www.ons.gov.uk/peoplepopulationandcommunity/birthsdeathsandmarriages/families/datasets/familiesandhouseholdsfamiliesandhouseholds); Chronicle pins the bytes (LFS-derived → `survey_aggregate`). |
 | Salary-sacrifice relief ([`hmrc_salary_sacrifice.py`](https://github.com/PolicyEngine/policyengine-uk-data/blob/ebf733c/policyengine_uk_data/targets/sources/hmrc_salary_sacrifice.py)) | 3 `hmrc/salary_sacrifice_*` | **ported** | `hmrc-salary-sacrifice-relief-2024` (6 facts, TY2024-25) | [#139](https://github.com/PolicyEngine/chronicle/pull/139) | **Updated — uk-data's asset is dead.** uk-data pins `media/687a294e…/Tables_6_1_and_6_2.csv`, which now returns `{"status":"gone"}` (its runtime download silently drops the targets). Chronicle packages the current asset from [Private pension statistics](https://www.gov.uk/government/statistics/personal-and-stakeholder-pensions-statistics) (updated 2026-07-30). uk-data's ×1.03 growth uprating off a 2023-24 base is **excluded (computed)**. |
diff --git a/packages/obr/efo_expenditure_march_2026/source_package.yaml b/packages/obr/efo_expenditure_march_2026/source_package.yaml
index 56b2f936..20d76b24 100644
--- a/packages/obr/efo_expenditure_march_2026/source_package.yaml
+++ b/packages/obr/efo_expenditure_march_2026/source_package.yaml
@@ -7,6 +7,15 @@
 # record sets carry assertion observation; fy2025-fy2030 remain
 # source_projection. Row labels are exact
 # cell text including OBR footnote markers (e.g. 'Incapacity benefits2').
+# Table 4.1's council tax block is carried in full: the England, Scotland and
+# Wales receipts rows, 'Total council tax receipts' (row 15, their sum), 'NI
+# domestic rates', the 'Council tax accruals adjustment' (row 17), the
+# 'High-value Council tax surcharge' (row 18, forecast from 2028-29 only; the
+# earlier cells are blank and emit no facts) and 'Total net council tax
+# receipts' (row 19, which equals rows 15 + 16 + 17 + 18). Consumers that bind
+# a household council tax liability choose between the nation rows or row 15
+# (cash receipts, GB) and row 19 (which adds NI domestic rates and the
+# accruals adjustment); the percentage-change rows are not ported.
 schema_version: ledger.source_package.v1
 package_id: obr-efo-expenditure-march-2026
 label: 'OBR EFO March 2026 detailed forecast tables: expenditure'
@@ -5741,3 +5750,765 @@ record_sets:
     aggregation: sum
     value_scale: 1000000000
     expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2024
+  provenance_class: model_output
+  assertion: observation
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2024.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2024
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2024
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2024-25
+    ordinal: 0
+    column: C
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2024-25
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2025
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2025.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2025
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2025
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2025-26
+    ordinal: 0
+    column: D
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2025-26
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2026
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2026.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2026
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2026
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2026-27
+    ordinal: 0
+    column: E
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2026-27
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2027
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2027.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2027
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2027
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2027-28
+    ordinal: 0
+    column: F
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2027-28
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2028
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2028.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2028
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2028
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2028-29
+    ordinal: 0
+    column: G
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2028-29
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2029
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2029.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2029
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2029
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2029-30
+    ordinal: 0
+    column: H
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2029-30
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2030
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2030.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_receipts_england_scotland_wales.fy2030
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2030
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_receipts_england_scotland_wales
+    label: Total council tax receipts
+    ordinal: 0
+    row_number: 15
+    expected_row_header_column: B
+    expected_row_header: Total council tax receipts
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Total council tax receipts, FY2030-31
+    ordinal: 0
+    column: I
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2030-31
+    concept: obr.council_tax_receipts_england_scotland_wales
+    source_concept: obr.council_tax_receipts_england_scotland_wales
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 15
+      (''Total council tax receipts''): the sum of the England, Scotland and Wales council
+      tax receipts rows, before NI domestic rates, the council tax accruals adjustment and
+      the high-value council tax surcharge that make up row 19 (''Total net council tax receipts''),
+      GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2024
+  provenance_class: model_output
+  assertion: observation
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2024.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2024
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2024
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2024-25
+    ordinal: 0
+    column: C
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2024-25
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2025
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2025.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2025
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2025
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2025-26
+    ordinal: 0
+    column: D
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2025-26
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2026
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2026.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2026
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2026
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2026-27
+    ordinal: 0
+    column: E
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2026-27
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2027
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2027.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2027
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2027
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2027-28
+    ordinal: 0
+    column: F
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2027-28
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2028
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2028.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2028
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2028
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2028-29
+    ordinal: 0
+    column: G
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2028-29
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2029
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2029.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2029
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2029
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2029-30
+    ordinal: 0
+    column: H
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2029-30
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2030
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2030.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_accruals_adjustment.fy2030
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2030
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_accruals_adjustment
+    label: Council tax accruals adjustment
+    ordinal: 0
+    row_number: 17
+    expected_row_header_column: B
+    expected_row_header: Council tax accruals adjustment
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: Council tax accruals adjustment, FY2030-31
+    ordinal: 0
+    column: I
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2030-31
+    concept: obr.council_tax_accruals_adjustment
+    source_concept: obr.council_tax_accruals_adjustment
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 17
+      (''Council tax accruals adjustment''): the accruals adjustment the OBR adds to cash
+      council tax receipts in row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2028
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2028.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2028
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2028
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_high_value_surcharge
+    label: High-value Council tax surcharge
+    ordinal: 0
+    row_number: 18
+    expected_row_header_column: B
+    expected_row_header: High-value Council tax surcharge
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: High-value Council tax surcharge, FY2028-29
+    ordinal: 0
+    column: G
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2028-29
+    concept: obr.council_tax_high_value_surcharge
+    source_concept: obr.council_tax_high_value_surcharge
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 18
+      (''High-value Council tax surcharge''): the surcharge on high-value properties forecast
+      from 2028-29, a component of row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2029
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2029.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2029
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2029
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_high_value_surcharge
+    label: High-value Council tax surcharge
+    ordinal: 0
+    row_number: 18
+    expected_row_header_column: B
+    expected_row_header: High-value Council tax surcharge
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: High-value Council tax surcharge, FY2029-30
+    ordinal: 0
+    column: H
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2029-30
+    concept: obr.council_tax_high_value_surcharge
+    source_concept: obr.council_tax_high_value_surcharge
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 18
+      (''High-value Council tax surcharge''): the surcharge on high-value properties forecast
+      from 2028-29, a component of row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
+- record_set_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2030
+  provenance_class: model_output
+  assertion: source_projection
+  record_set_spec_id: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2030.v1
+  source_record_id_prefix: obr.efo_2026_03.expenditure.council_tax_high_value_surcharge.fy2030
+  sheet_name: '4.1'
+  period_type: fiscal_year
+  period: 2030
+  geography_id: K02000001
+  geography_level: country
+  geography_name: United Kingdom
+  geography_vintage: current
+  entity: person
+  entity_role: resident_population
+  domain: public_sector_finances
+  groupby_dimension: obr.efo_line
+  rows:
+  - value_id: council_tax_high_value_surcharge
+    label: High-value Council tax surcharge
+    ordinal: 0
+    row_number: 18
+    expected_row_header_column: B
+    expected_row_header: High-value Council tax surcharge
+    table_record_kind: total
+  measures:
+  - measure_id: amount
+    label: High-value Council tax surcharge, FY2030-31
+    ordinal: 0
+    column: I
+    source_column_id: amount
+    expected_column_header_row: 5
+    expected_column_header: 2030-31
+    concept: obr.council_tax_high_value_surcharge
+    source_concept: obr.council_tax_high_value_surcharge
+    concept_relation: source_label
+    concept_authority: obr
+    concept_evidence_url: https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/
+    concept_evidence_notes: 'OBR EFO March 2026 detailed forecast tables, sheet 4.1, row 18
+      (''High-value Council tax surcharge''): the surcharge on high-value properties forecast
+      from 2028-29, a component of row 19 (''Total net council tax receipts''), GBP billion.'
+    unit: gbp
+    aggregation: sum
+    value_scale: 1000000000
+    expected_cell_type: number
diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py
index 70dbdd36..9c390783 100644
--- a/tests/test_chronicle_bundle.py
+++ b/tests/test_chronicle_bundle.py
@@ -73,7 +73,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "aggregate_duplicate_key_count": 0,
         "entity_count": 11,
         "error_count": 0,
-        "fact_count": 156131,
+        "fact_count": 156148,
         "geography_count": 12536,
         "period_count": 191,
         "semantic_duplicate_key_count": 117,
@@ -82,7 +82,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "source_package_count": 144,
         "warning_count": 1,
     }
-    assert len(rows) == 156131
+    assert len(rows) == 156148
     assert {row["provenance_class"] for row in rows} <= {
         "administrative",
         "census",
@@ -114,7 +114,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "jct-obbba-revenue-estimates-2025",
         "jct-tax-expenditures-2024",
     ]
-    assert coverage["fact_count"] == 156131
+    assert coverage["fact_count"] == 156148
     assert coverage["counts"]["by_source"] == {
         "bea": 445,
         "bfp_economic_outlook": 5,
@@ -142,7 +142,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "nbb_national_accounts": 1,
         "nisra": 510,
         "nrs": 5589,
-        "obr": 253,
+        "obr": 270,
         "onem_rva_unemployment": 1,
         "ons": 65646,
         "onss_contributions": 1,
@@ -515,13 +515,13 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "fiscal_year:2021": 52,
         "fiscal_year:2022": 52,
         "fiscal_year:2023": 405,
-        "fiscal_year:2024": 695,
-        "fiscal_year:2025": 1308,
-        "fiscal_year:2026": 1443,
-        "fiscal_year:2027": 32,
-        "fiscal_year:2028": 32,
-        "fiscal_year:2029": 32,
-        "fiscal_year:2030": 28,
+        "fiscal_year:2024": 697,
+        "fiscal_year:2025": 1310,
+        "fiscal_year:2026": 1445,
+        "fiscal_year:2027": 34,
+        "fiscal_year:2028": 35,
+        "fiscal_year:2029": 35,
+        "fiscal_year:2030": 31,
         "month:2021-03": 1,
         "month:2021-04": 1,
         "month:2021-05": 1,
@@ -634,7 +634,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
     assert (
         coverage["counts"]["by_geography"]["congressional_district:5001700US0601"] == 56
     )
-    assert coverage["counts"]["by_geography"]["country:K02000001"] == 4262
+    assert coverage["counts"]["by_geography"]["country:K02000001"] == 4279
     assert coverage["counts"]["by_geography"]["country:K03000001"] == 497
     assert len(coverage["counts"]["by_geography"]) == 12536
     assert coverage["counts"]["by_entity"] == {
@@ -646,7 +646,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path):
         "household": 40513,
         "institutional_sector": 103,
         "pension_plan": 2,
-        "person": 60279,
+        "person": 60296,
         "social_protection_scheme": 27,
         "tax_unit": 40069,
     }
diff --git a/tests/test_chronicle_obr_council_tax_decomposition.py b/tests/test_chronicle_obr_council_tax_decomposition.py
new file mode 100644
index 00000000..f1783d88
--- /dev/null
+++ b/tests/test_chronicle_obr_council_tax_decomposition.py
@@ -0,0 +1,73 @@
+"""OBR EFO March 2026 Table 4.1 council tax block, carried in full.
+
+Row 19 'Total net council tax receipts' (concept obr.council_tax_total) equals
+row 15 'Total council tax receipts' (England + Scotland + Wales) plus NI
+domestic rates, the council tax accruals adjustment and, from 2028-29, the
+high-value council tax surcharge. The decomposition rows let a consumer bind a
+household council tax liability to the GB cash-receipts total instead of the
+UK total that carries components with no household counterpart.
+"""
+
+from __future__ import annotations
+
+import pytest
+
+from chronicle.source_package import load_source_package
+
+RECEIPTS_GB = "obr.council_tax_receipts_england_scotland_wales"
+ACCRUALS = "obr.council_tax_accruals_adjustment"
+SURCHARGE = "obr.council_tax_high_value_surcharge"
+
+
+def _by_concept_period(facts):
+    table = {}
+    for fact in facts:
+        table[(fact.measure.concept, fact.period.value)] = fact
+    return table
+
+
+def test_obr_table_4_1_council_tax_decomposition_rows():
+    package = load_source_package("obr-efo-expenditure-march-2026")
+    facts = package.build_facts(2026)
+    table = _by_concept_period(facts)
+
+    receipts_years = {period for concept, period in table if concept == RECEIPTS_GB}
+    accruals_years = {period for concept, period in table if concept == ACCRUALS}
+    surcharge_years = {period for concept, period in table if concept == SURCHARGE}
+    assert receipts_years == set(range(2024, 2031))
+    assert accruals_years == set(range(2024, 2031))
+    # The publisher prints the surcharge from 2028-29 only; blank cells emit no facts.
+    assert surcharge_years == {2028, 2029, 2030}
+
+    # FY2025-26: GBP 49.569bn GB receipts, GBP 0.862bn accruals adjustment.
+    assert table[(RECEIPTS_GB, 2025)].value == pytest.approx(49_569_234_862.02, abs=0.01)
+    assert table[(ACCRUALS, 2025)].value == pytest.approx(861_928_964.29, abs=0.01)
+    assert table[(SURCHARGE, 2028)].value == 454_292_600
+    assert table[(RECEIPTS_GB, 2024)].assertion == "observation"
+    assert table[(RECEIPTS_GB, 2025)].assertion == "source_projection"
+    assert {table[(RECEIPTS_GB, y)].geography.id for y in range(2024, 2031)} == {
+        "K02000001"
+    }
+
+    for year in range(2024, 2031):
+        nations = sum(
+            table[(concept, year)].value
+            for concept in (
+                "obr.council_tax_england",
+                "obr.council_tax_scotland",
+                "obr.council_tax_wales",
+            )
+        )
+        # Row 15 is the sum of the three nation rows.
+        assert table[(RECEIPTS_GB, year)].value == pytest.approx(nations, rel=1e-9)
+        # Row 19 is row 15 + NI domestic rates + accruals (+ surcharge from 2028-29).
+        components = (
+            table[(RECEIPTS_GB, year)].value
+            + table[("obr.domestic_rates", year)].value
+            + table[(ACCRUALS, year)].value
+            + (table[(SURCHARGE, year)].value if (SURCHARGE, year) in table else 0)
+        )
+        assert table[("obr.council_tax_total", year)].value == pytest.approx(
+            components, rel=1e-9
+        )
+    assert len(facts) == 150