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Revenue and Customs Prosecutions Office (Transfer of 2007-08 Voted Expenditure)

Volume 478: debated on Thursday 26 June 2008

My right hon. Friend the Attorney-General has made the following written ministerial statement:

“Parliament is to be notified that HM Treasury have provided approval for a change in the 2007-08 budgetary arrangements of Revenue and Customs Prosecutions Office, to reflect a transfer of voted expenditure from Administration to Capital.

RCPO’s Administration budget in resource departmental expenditure limit (DEL) will be decreased by £150,000 from £20,936,000 to £20,786,000, and capital DEL will be increased by £150,000 from £1,800,000 to £1,950,000.

The change will have no effect on the Department’s overall DEL, or on its net cash requirement. The impact on resources and capital is set out in the following table.

ChangeNew DEL£’000

Voted

Voted

Total

Resource

-150

38,759

38,759

of which:

Administration

-150

20,786

20,786

Budget

-150

20,186

20,186

Near Cash in RDEL

Capital

150

1,950

1,950

Less Depreciation1

-

600

600

Total

0

40,109

40,109

1Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending, and to include depreciation of these assets would lead to double counting.

The change in the capital provision within total DEL arises from some elements of the provision for an IT transition project, which had been budgeted originally as administration expenditure, being reclassified as capital spend”.