Key statistical conceptData are on a fiscal year basis beginning 1st April. For example, the data for 2020 represent April 2020 to March 2021. Data are reported on a cash basis.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.
Heading 5121: this heading includes for the first time extra-budgetary revenues. The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.