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Revenue and Customs: DEL

Volume 699: debated on Wednesday 20 February 2008

My right honourable friend the Financial Secretary to the Treasury (Jane Kennedy) has made the following Written Statement.

Subject to parliamentary approval of any necessary supplementary estimate, the HM Revenue and Customs total DEL will be decreased by £3,595,000 from £4,624,117,000 to £4,620,522,000. 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

17,853

-20,200

4,164,498

372,813

4,537,311

Of which:

Administration Budget1

20,200

-20,200

4,416,733

24,874

4,441,607

Near-cash in RDEL1

68,613

-20,200

3,839,588

406,961

4,246,549

Capital2

24,259

-

288,230

3,739

291,969

Less Depreciation3

-25,507

-

-208,758

-208,758

Total DEL

16,605

-20,200

4,243,970

376,552

4,620,522

1The total of “Administration Budget” and “Near-cash in Resource DEL” figures may well be greater than total resource DEL, due to the definitions overlapping.

2Capital DEL includes items treated as resource in estimates and accounts but which are treated as capital DEL in budgets.

3Depreciation, which forms part of resource DEL, is excluded from the 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:

near cash administration costs draw down of non-voted DUP of £20,200,000 taken up as voted provision to facilitate improvements to key operational activities;

near cash programme transfer of £153,000 from the Department for Finance and Personnel in respect of the Aggregates Levy; and

non-cash revaluation costs of £2,500,000 reclassified as AME from DEL.

The change in the capital element of DEL arises from:

The draw down of £24,259,000 from the Modernisation Fund to support costs for the PAYE Modernisation project .