Just an update for anyone interested.
The inclusion of tags.xml in my synch has worked without issue and I am very appreciative of your assistance ofnuts.
For anyone else vaguely curious as to what this 'synchronisation' is that I am on about, I shall explain.
I have a home network.
I have two Windows 7 x64 computers on that network both with Gimp installed.
I had two issues.
Issue 1: How to make sure any changes to Gimp resources (brushes, scripts, gradient etc) on one of the computers could seamlessly be replicated on the other.
Issue 2: How to access my Gimp creations from either computer.
My resolution for issue 1: I Installed Microsoft's free tool
SyncToy. I have this installed on just one of my computers. I set up the necessary 'folder pairs' and am very happy with the results.
Of course after the first run I had to tidy up some duplicated/redundant files, but now my Gimp installs are identical and all I have to do is run SyncToy when and if I think I have made any changes on either computer, and it is done.
This also gives me a complete back up of my Gimp resources if either computer fails in the future.
My resolution for issue 2: Buy a NAS (Network Attached Storage) and add it to my home network.
I then copied all my Gimp creations to a set of folders on the NAS drive.
Using Window 7's in-built 'Sync Center' I set up the equivalent 'offline folders' on each of my computers.
Now I just access my creations on the NAS, which automatically creates copies on both my computers providing redundancy if either the NAS fails or either computer fails.
I hope this information might be useful to somebody who browses the internet looking for a similar solution.
Peace!