Subject to parliamentary approval of any necessary Supplementary Estimate, the Cabinet Office DEL will be increased by £171,376,000 from £208,004,000 to 379,380,000. The Resource DEL and Capital DEL Limits are different because of the treatment of Capital Grants. Capital Grants are treated as capital in the operating cost but treated as resource in the face of the estimate. The administration costs limits will be decreased by £6,538,000 from £225,930,000 to £219,392,000. Within the DEL change, the impact on resources and capital are as set out in the following table:
£'000 Voted Non- voted Voted Non- voted Total Resource 73,712 37,248 308,645 37,248 345,893 Of which: Administration Budget -6,538 0 219,392 0 219,392 Near-cash in RDEL 87,168 37,248 276,557 37,248 313,805 Capital 47,459 50 56,801 50 56,851 Depreciation* 12,907 0 -23,364 0 -23,364 Total 134,078 37,298 342,082 37,298 379,380 * Depreciation, which forms part of resource DEL, is excluded from the total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.
The change in the resource element of the DEL arises from a number of Machinery of Government transfers to and from Cabinet Office. Other changes to DEL are transfers to other Government Departments for their contribution to the funding of the Parliamentary Counsel Office.
The changes in the capital element of the DEL arises from recent Machinery of Government transfers to and from the Cabinet Office and a budgetary transfer to SIA.