My right honourable friend the Financial Secretary to the Treasury (Stephen Timms) has made the following Written Ministerial Statement.
Subject to parliamentary approval of any necessary supplementary estimate, the HM Revenue and Customs total DEL will be increased by £91,338,000 from £4,448,459,000 to £4,539,797,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:
Change New DEL Voted Non-voted Voted Non-voted Total Resource DEL 107,50 -43,662 4,082,544 347,739 4,430,283 Of which: Administration Budget* 107,540 -43,662 4,329,802 - 4,329,802 Near-cash in RDEL 107,500 -43,662 3,742,662 381,887 4,124,549 Capital** 27,500 - 284,866 3,648 288,514 Less Depreciation*** - - -179,000 - -179,000 Total DEL 135,000 -43,662 4,188,410 351,387 4,539,797
Near-cash in RDEL
*The total of “administration budget” and “near-cash in resource DEL” figures may well be greater than total resource DEL, due to the definitions overlapping.
**Capital DEL includes items treated as resource in estimates and accounts but which are treated as capital DEL in budgets.
***Depreciation, 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:
Modernisation Fund drawdown of £62,500,000 administration near cash costs to modernise and transform HMRC;
Near cash administration costs draw down of non-voted DUP of £43,662,000 taken up as voted provision to facilitate improvements to key operational activities;
£1,520,000 administration near cash costs transferred from Cabinet Office in respect of Parliamentary Counsel Office;
£77,000 administration near cash costs to the Home Office in respect of transfer of five information officers;
£45,000 administration near cash costs transferred to HM Treasury in relation to the contribution towards the Centre of Expertise in Sustainable Procurement;
£40,000 near cash programme costs transferred to Cabinet Office for Government Secure Zone;
£21,000 administration near cash costs in relation to one post being transferred to HM Treasury; and
£1,000 increase in respect of VOA administration.
The change in the administration budget arises from the changes detailed in the resource element above excluding the £40,000 programme transfer to the Cabinet Office.
The change in the capital element of DEL arises from:
£27,500,000 capital draw down of Modernisation Fund.