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HM Revenue and Customs: Departmental Expenditure Limit (2010-11)

Volume 523: debated on Monday 14 February 2011

Subject to parliamentary approval of the supplementary estimate, the HM Revenue and Customs total DEL will be increased by £12,000,000 from £3,706,342,000 to £3,718,342,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:

£’000

Change

New DEL

Voted

Non-voted

Voted

Non-voted

Total

Resource DEL

47,000

-

3,358,284

425,976

3,784,260

Of which:

Administration budget*

45,000

-

3,631,418

79,437

3,710,855

Capital

-35,000

-

176,549

-

176,549

Less depreciation**

-

-

-242,467

-

-242,467

Total DEL

12,000

-

3,292,366

425,976

3,718,342

*The total of “Administration Budget” figures may well be greater than total resource DEL, due to the definitions overlapping.

**Depreciation, which forms part of resource DEL, is excluded from 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 DEL arises from:

Reserve claim of £12,500,000 administration (approved by CST) to fund the use of debt collection agencies in tackling £500 million of tax debt;

Decrease of £2,500,000 administration due to a budgetary cover transfer to Communities and Local Government to fund Opendata (Ordnance Survey mapping services);

£2,000,000 EYF claim for programme funds (approved by CST) to cover work on the Contracts Finder portal (formerly Glover portal) in connection with the Business.gov website;

£35,000,000 funds transfer from capital to resource DEL (administration), to correct the alignment of HMRC’s share of the austerity savings recorded at the main estimate.

The change in the administration budget arises from the specific administration items detailed in the resource element above.

The change in the capital element of DEL arises from:

£35,000,000 funds transfer from capital to resource del (administration), to correct the alignment of HMRC's share of the austerity savings recorded at the main estimate.