The Minister of Finance tabled the 2014 National Budget together with the Division of Revenue Bill [B5-2014] on 26 February 2014. The Constitution sets out specific criteria for the sharing of nationally raised revenue between national, provincial and local spheres of government. The constitutional principles taken into account when deciding on the Division of Revenue include the national interest, provision of debt costs, national government's needs and interest, provincial and local government basic services, fiscal capacity and efficiency, developmental needs, economic disparities, obligations in terms of national legislation, predictability and stability; and flexibility in terms of responding to emergencies. The Division of Revenue Bill classifies schedules from Schedule 1 to 7 in order to divide revenue between the three spheres of government. Table 1 below provides the equitable division of nationally raised revenue among these three spheres of government.