To ask the Secretary of State for Justice whether estates development, including in relation to prison capacity, is classified as capital expenditure in the National Offender Management Service budget. (181941)

In line with Government accounting rules all expenditure on estates development (including prison capacity) which results in the National Offender Management Service (NOMS) obtaining an asset with an economic life/benefit of more than one year is classified as capital expenditure in the NOMS budget.