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It's no surprise then that the chancellor has approached this with caution - a narrowly targeted regime, a 2% rate, and an effective implementation date pushed back to 2020.
Local groups are also expected to start running twilight training sessions as the implementation date approaches.
The commission must undertake critical testing in parallel with programme delivery to meet the implementation date," the NAO report adds.
But the system is not yet operational, having missed the intended implementation date by six months (and counting).
But as the implementation date of January 1st approached, opposition became an all-out roar.
She added that the implementation date will be in the budget and nothing will be announced before the budget.
If it drags into next year, lawmakers could make it retroactive or set a new implementation date.
If the final regulation were to come out tomorrow, that would mean an implementation date in the summer of 2013.
The October 2019 implementation date amounted to a "sensible compromise" that would allow for an orderly transition, Hammond said.
Year Nominal Year of Project, derived from implementation date.
The IMO is likely to get the same treatment as the implementation date nears.
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