To ask Her Majesty's Government why they classify the Army's manning and training margin and service children's education as administration costs. [HL1735]

The MoD’s cost of defence taxonomy comprises five high-level categories: force elements, equipment capability, estate and information systems, recruitment and training and administration costs. The Army manning and training margin (which comprises the costs of personnel who are performing individual training, or who are recuperating from operations, or are on statutory leave) and service children’s education are unique categories of expenditure which do not readily correspond to the main defence outputs in the cost of defence taxonomy. They therefore appear under the heading of administration costs. The department is continuing to develop the taxonomy so that it better reflects the totality of defence business.