The Home Office top-up payments are classed as annually managed expenditure (AME) and do not come within departmental expenditure limits (DEL). These arrangements are similar to those used by other unfunded public service pension schemes, for example those for teachers, civil servants and NHS staff. As part of the transition to the new system of financing police pensions, adjustments have been made to the level of Government funding through police grant so that no disadvantage arises at the point of change to the police, local or national taxpayers.