The IPC HQ offices will be accommodated within the existing CLG estate in Bristol. This is in line with HMT’s Operating and Efficiency Programme and CLG’s Group Corporate Services Programme. Our current estimate of the costs of the programme including accommodation is in the impact assessment published in November 2007and the annex published in January 2009. Further work is under way to confirm the annual costs and refurbishment costs which are subject to negotiation at this stage and therefore commercial in confidence.