Skip to main content

Revenue and Customs: DEL

Volume 707: debated on Thursday 12 February 2009

Statement

My right honourable friend the Financial Secretary to the Treasury (Stephen Timms) has today made the following Written Ministerial Statement.

Subject to parliamentary approval of the supplementary estimate, the HM Revenue & Customs total DEL will be increased by £75,248,000 from £4,539,797,000 to £4,615,045,000. 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

62,248

-

4,144,792

347,739

4,492,531

Of which

Administration Budget †

62,248

-

4,392,050

-

4,392,050

Near-cash in RDEL †

62,248

-

3,804,910

-381,887

4,186,797

Capital ††

16,648

-3,648

301,514

301,514

Less Depreciation †††

-

-

-179,000

0

-179,000

Total DEL

78,896

-3,648

4,267,306

347,739

4,615,045

† 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; and

near cash administration costs transfer of £252,000, to the Department for Innovation, Universities and Skills to fund the Skills Strategy for Government.

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

The change in the capital element of DEL arises from:

capital take up from the Modernisation Fund of £13,000,000 for various programmes supporting the modernisation of the department; and

take up of Departmental Unallocated Provision of £3,648,000 to facilitate improvements to key operational activities (this is DEL neutral).