Annex A
Statistical Annex Introduction and summary
A1 Annex:
- sets out new public expenditure plans for the years 2001-02 to 2003-04 for Total Managed Expenditure, Departmental Expenditure Limits and Annually Managed Expenditure, alongside comparable data for the 1999-2000 outturn and the current year 2000-01;
- shows individual Departmental Expenditure Limits in nominal and real terms and split between resource and capital budgets;
- sets out, for the first time, the full resource budget using new resource accounting and budgeting information reconciled to national accounts public sector current expenditure, and the capital budget reconciled to public sector net investment;
- presents a reconciliation between departmental cash and resource budgets for the years when cash budgets remain (1999-2000 to 2001-02);
- presents a reconciliation from Budget 2000 plans for DEL by department from 1999-2000 to 2001-2002; and
- presents historical series for the key public spending aggregates.
The framework
A2 The framework for planning and controlling spending remains as set out in the Economic and Fiscal Strategy Report of June 1998.
A3 Departments are given firm three year spending limits called Departmental Expenditure Limits (DELs) within which they can prioritise resources and plan ahead. In accordance with the fiscal rules, a clear distinction is made between current (now 'resource' spending under resource budgeting) and capital spending, which are budgeted for separately to ensure worthwhile capital investment is not crowded out by short-term pressures.
A4 Spending that cannot reasonably be subject to firm multi-year limits is included in Annually Managed Expenditure (AME). The composition is set out in Table A1. It includes social security benefits, local authority self-financed expenditure, payments under the Common Agricultural Policy, net payments to EC institutions and debt interest. AME is based on cautious estimates which are updated twice yearly at the Budget and Pre-Budget Reports. DEL and AME together make up Total Managed Expenditure (TME).
Spending plans
A5 Budget 2000 set a firm fiscal envelope for 2001-02 to 2003-04 for growth in current and current spending. Total Managed Expenditure is as announced in Budget 2000 except for the allowance for the underspend in 1999-2000. The Budget allowed for a £1 billion DEL underspend to be carried forward into 2000-01. Final outturn numbers for 1999-2000 now show a £3 billion underspend in DEL and a total underspend of £4.5 billion. £1.5 billion of the underspend in DEL will be carried forward, £750 million into 2000-01 and £750 million into 2001-02. Table A1 sets out the path for TME, DEL and AME and its components over the period.
A6 Within TME, total DEL by department is shown in nominal terms in Table A2, split into resource and capital budgets in Table A3 and shown in real terms in Table A4. The move to resource budgeting allows the measurement of the total costs of departmental activities in each year, including the annual cost of owning the assets used to deliver public services. This is shown in Table A5 reconciled to the national accounts measure of public sector current expenditure. New capital spending continues to be controlled separately. In Table A6 the capital budget is reconciled to the national accounts measure of public sector net investment. Table A7 provides a reconciliation between resource and cash budgets for the three years where cash budgets currently exist.
A7 A number of transfers between budgets have been made in this Review. These are:
- an £800 million and £900 million transfer in 2002-03 and 2003-04 from social security benefits in AME to the Department of Health and Scotland, Wales & Northern Ireland budgets to reflect the new arrangements for long-term care services;
- some £250 million a year has moved from DEL to the Common Agricultural Policy payments line in AME to reflect the movement of the Intervention Board's Over Thirty Months Scheme for cattle into AME; and
- non self-financing public corporations capital expenditure now scores in departmental budgets in DEL not in accounting adjustments in AME - this has a net effect of increasing DEL by £0.5 billion (see Table A7).
A8 The AME forecast in table A1 has been updated since the Budget where relevant to show the outturn level for 1999-2000, policy changes and reclassifications in the Spending Review. Where they are relevant to the spending aggregates, National Audit Office (NAO) audited assumptions on unemployment, spend to save and market expectations of interest rates have been updated to incorporate the latest information available. The effect of these changes is set out in Table 2.2 in Chapter 2. The move to accruals budgeting better attributes social security benefit spending to the years it applies. This increases forecasts by some £300 million a year until 2001-02 compared to cash. The self-financing public corporations line in AME now records the capital expenditure of these bodies, previously in accounting adjustments in AME, rather than their external finance. It is therefore not comparable with the cash line.
Table A1: Total Managed Expenditure
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Departmental Expenditure Limits: | |||||
| Resource Budget | 158.5 | 172.8 | 185.1 | 197.3 | 209.1 |
| Capital Budget | 18.2 | 22.4 | 27.0 | 31.9 | 36.6 |
| Total Departmental Expenditure Limits | 176.8 | 195.2 | 212.1 | 229.3 | 245.7 |
| Annually Managed Expenditure | |||||
| Departmental AME: | |||||
| Social security benefits | 97.1 | 99.5 | 104.4 | 107.3 | 111.9 |
| Housing Revenue Account subsidies | 3.2 | 3.3 | 3.3 | 3.2 | 3.1 |
| Common Agricultural Policy | 2.7 | 2.7 | 2.9 | 2.8 | 2.8 |
| Export Credits Guarantee Department | 0.9 | 0.8 | 0.4 | 0.2 | 0.0 |
| Self-financing public corporations capital spending | 0.9 | 1.6 | 1.2 | 1.2 | 1.3 |
| Net public service pensions | 5.1 | 5.7 | 5.5 | 5.7 | 6.0 |
| National Lottery | 1.9 | 2.3 | 2.0 | 2.1 | 2.1 |
| Other programme expenditure | -0.1 | 0.0 | 0.0 | 0.0 | 0.0 |
| Non-cash items: | |||||
| Depreciation | 7.3 | 7.3 | 7.9 | 8.3 | 8.7 |
| Cost of capital charges | 12.7 | 13.0 | 13.2 | 13.5 | 13.8 |
| Provisions and other charges | 0.3 | -0.4 | -0.3 | 0.0 | 0.2 |
| Total departmental AME (incl. non-cash items) | 132.0 | 135.8 | 140.5 | 140.5 | 149.9 |
| Other AME: | |||||
| Net payments to EC institutions | 2.9 | 2.7 | 2.5 | 2.6 | 2.9 |
| Locally financed expenditure | 17.2 | 18.0 | 18.9 | 19.8 | 20.6 |
| CG debt interest | 25.6 | 27.0 | 26.1 | 25.3 | 24.7 |
| Accounting and other adjustments1 | -13.82 | -8.6 | -8.11 | -7.8 | -7.11 |
| Total other AME | 31.92 | 39.1 | 39.31 | 39.9 | 41.11 |
| AME margin | 1.5 | 1.0 | 2.0 | 3.0 | |
| Annually Managed Expenditure | 163.9 | 176.4 | 180.8 | 186.2 | 193.9 |
| Total Managed Expenditure | 340.7 | 371.6 | 392.9 | 415.4 | 439.6 |
| of which: | |||||
| Current expenditure | 323.5 | 349.4 | 366.8 | 384.5 | 404.3 |
| Net investment | 2.6 | 7.2 | 10.6 | 15.0 | 19.0 |
| Depreciation | 14.6 | 15.0 | 15.4 | 15.9 | 16.3 |
1. Includes adjustments to deduct non-cash items in DEL and departmental AME which do not score in TME
2. Includes a reconciliation adjustment to national accounts estimate of TME.
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Table A2: Departmental Expenditure Limits
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Departmental Expenditure Limits: | |||||
| Education and Employment | 15.5 | 18.9 | 21.3 | 23.5 | 25.7 |
| Health | 40.9 | 45.3 | 49.5 | 54.4 | 59 |
| of which: NHS | 40.2 | 44.5 | 48.2 | 52.3 | 56.7 |
| Environment, Transport and Regions | 9.8 | 10.7 | 13.2 | 5.5 | 17.9 |
| Local Government | 34.2 | 35.4 | 36.8 | 39.2 | 41.9 |
| Home Office | 7.5 | 8.2 | 9.6 | 10.3 | 10.6 |
| Legal Departments | 2.8 | 3 | 3.1 | 3.2 | 3.2 |
| Defence 1 | 21.9 | 23 | 23.6 | 24.2 | 25 |
| Foreign and Commonwealth Office | 1.2 | 1.1 | 1.2 | 1.3 | 1.3 |
| International Development | 2.5 | 2.8 | 3.1 | 3.3 | 3.6 |
| Trade and Industry | 3 | 3.8 | 4.6 | 4.3 | 4.3 |
| Agriculture, Fisheries and Food | 1.1 | 1 | 1.3 | 1.3 | 1.4 |
| Culture, Media and Sport | 1 | 1 | 1.1 | 1.2 | 1.2 |
| Department of Social Security | 3.2 | 3.2 | 3.9 | 4.3 | 4.2 |
| Scotland | 13.9 | 15 | 16.2 | 17.4 | 18.4 |
| Wales | 7.1 | 7.8 | 8.4 | 9.1 | 9.8 |
| Northern Ireland Executive | 4.9 | 5.3 | 5.7 | 6 | 6.3 |
| Northern Ireland Office | 1 | 1 | 1.1 | 1.1 | 1 |
| Chancellor's Departments | 3.5 | 3.7 | 4.1 | 4.3 | 4.3 |
| Cabinet Office | 1.4 | 1.4 | 1.5 | 1.5 | 1.5 |
| Employment Opportunities Fund 2 | 0.5 | 0.9 | 0.9 | 0.9 | 1.4 |
| Invest to Save Budget | 0.1 | 0.1 | 0.1 | ||
| Capital Modernisation Fund | 0.1 | 0.4 | 0.9 | 1.2 | |
| Policy Innovation Fund | 0.1 | 0.1 | 0.1 | ||
| Reserve | 2.7 3 | 1.5 | 2 | 2.5 | |
| Total Departmental Expenditure Limits | 176.8 | 195.2 | 212.1 4 | 229.3 | 245.7 |
| Education Spending in UK | 40.6 | 45.8 | 49.5 | 53.4 | 57.7 |
1. Figures remain provisional in 1999-2000 and 2000-01.
2. Formerly Welfare to Work
3. Includes carry forward of underspend of £0.75 billion from 1999-2000
4. Includes previously unallocated Budget 2000 addition of £5.9 billion and a further 2000 Spending Review additional allocation of £3 billion - see Table 2.3 in Chapter 2.
Table A3: Departmental Expenditure Limits - Resource and Capital Budgets
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Resource Budget: | |||||
| Education and Employment | 14.2 | 16.6 | 18.8 | 20.4 | 21.8 |
| Health | 40 | 43.6 | 46.9 | 51.2 | 55.7 |
| of which: NHS | 39.4 | 42.9 | 45.7 | 49.1 | 53.5 |
| Environment, Transport and Regions | 3.9 | 4.3 | 5.1 | 5.6 | 5.7 |
| Local Government | 33.9 | 35.3 | 36.7 | 39 | 41.5 |
| Home Office | 7 | 7.6 | 8.7 | 9.3 | 9.8 |
| Legal Departments | 2.7 | 2.9 | 3.1 | 3.1 | 3.1 |
| Defence1 | 16.9 | 17.8 | 18.1 | 18.5 | 18.7 |
| Foreign and Commonwealth Office | 1 | 1 | 1.1 | 1.1 | 1.1 |
| International Development | 2.2 | 2.5 | 2.7 | 2.9 | 3.1 |
| Trade and Industry | 2.8 | 3.3 | 3.9 | 3.5 | 3.2 |
| Agriculture, Fisheries and Food | 1 | 0.9 | 1.1 | 1.1 | 1.1 |
| Culture, Media and Sport | 0.9 | 0.9 | 1 | 1.1 | 1.2 |
| Department of Social Security | 3.2 | 3.2 | 3.8 | 4.1 | 4.1 |
| Scotland | 12 | 12.7 | 13.5 | 14.4 | 15.2 |
| Wales | 6.3 | 6.9 | 7.4 | 8 | 8.5 |
| Northern Ireland Executive | 4.2 | 4.5 | 4.8 | 5 | 5.2 |
| Northern Ireland Office | 1 | 1 | 1 | 1.1 | 1 |
| Chancellor's Departments | 3.4 | 3.8 | 3.9 | 4.1 | 4.1 |
| Cabinet Office | 1.1 | 1.2 | 1.3 | 1.3 | 1.4 |
| Employment Opportunities Fund 2 | 0.5 | 0.9 | 0.9 | 0.8 | 1.4 |
| Invest to Save Budget | 0.1 | 0.1 | 0.1 | ||
| Capital Modernisation Fund | |||||
| Policy Innovation Fund | 0 | 0 | 0 | ||
| Reserve | 2 | 1.2 | 1.6 | 2 | |
| Total Resource Budget DEL | 158.5 | 172.8 | 185.1 | 197.3 | 209.1 |
| Capital Budget : | |||||
| Education and Employment | 1.2 | 2.3 | 2.5 | 3 | 3.8 |
| Health | 0.9 | 1.7 | 2.6 | 3.2 | 3.3 |
| of which: NHS | 0.9 | 1.6 | 2.5 | 3.2 | 3.2 |
| Environment, Transport and Regions | 5.8 | 6.4 | 8.1 | 9.9 | 12.2 |
| Local Government | 0.3 | 0 | 0.1 | 0.3 | 0.3 |
| Home Office | 0.5 | 0.6 | 0.9 | 1 | 0.9 |
| Legal Departments | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Defence1 | 5 | 5.2 | 5.5 | 5.7 | 6.2 |
| Foreign and Commonwealth Office | 0.1 | 0.1 | 0.1 | 0.2 | 0.2 |
| International Development | 0.3 | 0.3 | 0.4 | 0.4 | 0.4 |
| Trade and Industry | 0.2 | 0.5 | 0.7 | 0.8 | 1 |
| Agriculture, Fisheries and Food | 0.1 | 0.2 | 0.2 | 0.2 | 0.2 |
| Culture, Media and Sport | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Department of Social Security | 0 | 0 | 0.1 | 0.1 | 0 |
| Scotland | 1.8 | 2.3 | 2.7 | 3 | 3.2 |
| Wales | 0.9 | 0.8 | 1 | 1.2 | 1.3 |
| Northern Ireland Executive | 0.7 | 0.8 | 0.9 | 1 | 1.1 |
| Northern Ireland Office | 0 | 0 | 0.1 | 0.1 | 0 |
| Chancellor's Departments | 0.1 | -0.1 | 0.2 | 0.2 | 0.2 |
| Cabinet Office | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 |
| Employment Opportunities Fund 2 | 0 | 0 | 0 | ||
| Invest to Save Budget | 0 | 0 | 0 | ||
| Capital Modernisation Fund | 0.1 | 0.4 | 0.9 | 1.2 | |
| Policy Innovation Fund Reserve | 0.7 | 0.3 | 0.4 | 0.5 | |
| Total Capital Budget DEL | 18.2 | 22.4 | 27 | 31.9 | 36.6 |
| Total Departmental Expenditure Limits | 176.8 | 195.2 | 212.1 | 229.3 | 245.7 |
1. Provisional figures for 1999-2000 to 2000-01.
2. Formerly Welfare to Work
Table A4: Departmental Expenditure Limits in real terms
| £ billion, 1999-2000 prices | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Departmental Expenditure Limits: | |||||
| Education and Employment | 15.4 | 18.5 | 20.3 | 21.9 | 23.3 |
| Health | 40.9 | 44.3 | 47.2 | 50.7 | 53.6 |
| of which: NHS | 40.2 | 43.5 | 46 | 48.7 | 51.5 |
| Environment, Transport and Regions | 9.8 | 10.5 | 12.6 | 14.4 | 16.2 |
| Local government | 34.2 | 34.6 | 35.1 | 36.5 | 38 |
| Home Office | 7.5 | 8 | 9.2 | 9.6 | 9.6 |
| Legal Departments | 2.8 | 2.9 | 3 | 3 | 2.9 |
| Defence | 21.9 | 22.5 | 22.5 | 22.5 | 22.7 |
| Foreign and Commonwealth Office | 1.2 | 1.1 | 1.1 | 1.2 | 1.2 |
| International Development | 2.5 | 2.7 | 3 | 3.1 | 3.2 |
| Trade and Industry | 3 | 3.7 | 4.4 | 4 | 3.9 |
| Agriculture, Fisheries and Food | 1.1 | 1 | 1.2 | 1.2 | 1.2 |
| Culture, Media and Sport | 1 | 1 | 1.1 | 1.1 | 1.1 |
| Department of Social Security | 3.2 | 3.2 | 3.7 | 4 | 3.8 |
| Scotland | 13.9 | 14.7 | 15.5 | 16.2 | 16.7 |
| Wales | 7.1 | 7.6 | 8.1 | 8.5 | 8.9 |
| Northern Ireland Executive | 4.9 | 5.2 | 5.4 | 5.6 | 5.7 |
| Northern Ireland Office | 1 | 1 | 1 | 1.1 | 0.9 |
| Chancellor's Departments | 3.5 | 3.7 | 3.9 | 4 | 3.9 |
| Cabinet Office | 1.4 | 1.3 | 1.4 | 1.4 | 1.4 |
| Employment Opportunities Fund1 | 0.5 | 0.9 | 0.8 | 0.8 | 1.2 |
| Invest to Save Budget | 0.1 | 0.1 | 0.1 | ||
| Capital Modernisation Fund | 0.1 | 0.4 | 0.8 | 1.1 | |
| Policy Innovation Fund | 0 | 0 | 0 | ||
| Reserve | 2.6 2 | 1.4 | 1.9 | 2.3 | |
| Total Departmental Expenditure Limits | 176.8 | 190.9 | 202.4 | 213.4 | 223.1 |
1. Formerly Welfare to Work.
2. Includes carry forward of underspend of £0.75 billion from 1999-2000
Table A5: Resource Budget and Public Sector Current Expenditure
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Resource Budget: | |||||
| in Departmental Expenditure Limits | 158.5 | 172.8 | 185.1 | 197.3 | 209.1 |
| of which: | |||||
| Departmental DEL | 158 | 170 | 183 | 194.8 | 205.6 |
| Non-departmental DEL | 0.5 | 2.8 | 2.1 | 2.5 | 3.4 |
| in Departmental AME | 128.7 | 132.5 | 137.6 | 141.6 | 147.2 |
| of which: | |||||
| Departmental AME (excluding non-cash items) | 108.5 | 112.6 | 116.8 | 118.9 | 124.6 |
| Non-cash items in Departmental AME: | |||||
| Depreciation | 7.3 | 7.3 | 7.9 | 8.3 | 8.7 |
| Cost of capital charges | 12.7 | 13 | 13.2 | 13.5 | 13.8 |
| Provisions and other charges | 0.3 | -0.4 | -0.3 | 0 | 0.2 |
| Total Resource Budget | 287.2 | 305.3 | 322.7 | 338.9 | 356.3 |
| Other current spending in AME: | |||||
| Net payments to EC institutions | 2.9 | 2.7 | 2.5 | 2.6 | 2.9 |
| Locally financed current expenditure | 16.4 | 17.3 | 18.2 | 19 | 19.8 |
| CG debt interest | 25.6 | 27 | 26.1 | 25.3 | 24.7 |
| AME margin (current) | 0 | 1.4 | 1 | 1.9 | 2.9 |
| Accounting and other adjustments1 | -12.3 2 | -7.7 | -7.5 | -7 | -6.4 |
| Classification changes to national accounts3 | 3.6 | 3.4 | 3.9 | 3.8 | 4.1 |
| Public sector current expenditure | 323.5 | 349.4 | 366.8 | 384.5 | 404.3 |
1. Includes adjustments to deduct non-cash items in DEL and departmental AME, which do not score in TME
2. Includes a reconciliation adjustment to national accounts estimate of TME.
3. Adjusts for classification differences between resource budgeting and national accounts
Table A6: Capital Budget and Public Sector Net Investment
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Capital budget: | |||||
| in Departmental Expenditure Limits | 18.2 | 22.4 | 27 | 31.9 | 36.6 |
| of which: | |||||
| Departmental DEL (excl. public corporations) | 14.6 | 18 | 22.9 | 27.2 | 31.5 |
| Public corporations capital expenditure | 3.7 | 3.6 | 3.3 | 3.3 | 3.3 |
| Non-departmental DEL | 0 | 0.8 | 0.7 | 1.3 | 1.8 |
| in Departmental AME (excl. non-cash items) | 3.3 | 3.3 | 2.8 | 2.7 | 2.7 |
| of which: | |||||
| Departmental AME (excl. self-financed PCs) | 2.4 | 1.7 | 1.6 | 1.4 | 1.2 |
| Self-financed public corporations capital expenditure | 0.9 | 1.6 | 1.3 | 1.3 | 1.5 |
| Non-departmental AME | |||||
| Total Capital Budget | 21.7 | 25.8 | 29.8 | 34.7 | 39.3 |
| Other capital spending in AME: | |||||
| Locally financed capital expenditure | 0.8 | 0.7 | 0.7 | 0.8 | 0.8 |
| AME margin (capital) | 0.1 | 0 | 0.1 | 0.1 | |
| Accounting and other adjustments | -1.5 1 | -0.9 | -0.6 | -0.8 | -0.7 |
| Classification changes to national accounts | -3.6 | -3.4 | -3.9 | -3.8 | -4.1 |
| Public sector gross investment | 17.2 | 22.3 | 26.1 | 30.9 | 35.4 |
| less Depreciation (national accounts) | 14.6 | 15 | 15.4 | 15.9 | 16.3 |
| Public sector net investment | 2.6 | 7.3 | 10.6 | 15 | 19 |
1 Includes a reconciliation adjustment to national accounts estimate of TME.
Table A7: Departmental Expenditure Limits - reconciliation of cash budgets with resource budgets
| £ million | |||
| 1999-00 | 2000-01 | 2001-02 | |
| DEL Current budget (cash) to resource budget DEL: | |||
| DEL current budget (cash) - plans at Budget 20001 | 166,094 | 176,252 1 | 181,752 2 |
| Underspend on 1999-2000 plans and carry forward2 | -1,904 | 12,503 | 750 |
| Other changes since Budget | 131 | 0 | |
| DEL current budget (cash) - July 2000 | 164,190 | 177,633 | 182,502 |
| Resource Budgeting changes: | |||
| Timing adjustments | -600 | 33 | 416 |
| Switches from current to capital budget - | |||
| Defence fighting equipment | -3,622 | -3,267 | -3,457 |
| Switches from current to capital budget - other | -12 | -145 | -201 |
| Switches from capital to resource budget | 135 | 137 | 214 |
| Capital charges on the civil estate | 229 | 244 | 246 |
| Public corporations scoring adjustments | -326 | -463 | -281 |
| Non-departmental public bodies - scoring adjustments | 50 | 85 | 85 |
| NHS trust adjustment | -1,293 | -1,248 | -1,479 |
| Other adjustments | 19 | 8 | 22 |
| Other budgeting changes | -248 | -218 | -269 |
| Resource budget - DEL (before Spending Review) | 158,522 | 172,799 | 177,798 |
| Changes announced in Spending Review | 0 | 0 | 7,298 |
| Resource budget - DEL (after Spending Review) | 158,522 | 172,799 | 185,096 |
| DEL Capital Budget (cash) to Capital Budget DEL: | |||
| DEL capital budget (cash) - plans at Budget 2000 | 13,794 | 16,452 | 17,777 |
| Underspend on 1999-2000 plans and carry forward | -1,086 | 500 | |
| Other changes since Budget | -131 | 0 | |
| DEL capital budget (cash) - July 2000 | 12,708 | 16,821 | 17,777 |
| Budgeting changes: | |||
| Timing adjustments | 13 | 348 | 13 |
| Switches from current to capital budget - | |||
| defence fighting equipment | 3,622 | 3,267 | 3,457 |
| Switches from current to capital budget - other | 12 | 145 | 201 |
| Switches from capital to resource budget | -135 | -137 | -214 |
| Public corporations - scoring adjustments | 2,026 | 2,002 | 2,217 |
| Non-departmental public bodies - scoring adjustments | -4 | -1 | 6 |
| Capital budget - DEL (before Spending Review) | 18,242 | 22,445 | 23,457 |
| Changes announced in Spending Review | 0 | 0 | 3,555 |
| Capital budget - DEL (after Spending Review) | 18,242 | 22,445 | 27,012 |
1. Excluding carry forward of underspend announced in Budget 2000.
2. Excludes extra money for NHS announced in Budget 2000.
3. Includes carry forward announced in Budget 2000.
Internal links
- Table A8: Departmental Expenditure Limits - Changes from Budget 2000 Plans
- Table A9: Public Expenditure Aggregates, 1963-64 to 2003-04
Table A10: Accounting and other adjustments
| £ billion | |||||
| 1999-00 | 2000-01 | 2001-02 | 2002-03 | 2003-04 | |
| Non-trading capital consumption | 7.6 | 7.8 | 8.1 | 8.4 | 8.7 |
| VAT refunded on general government expenditure | 5.8 | 5.7 | 6 | 6.2 | 6.4 |
| EC contributions | -5.5 | -5.4 | -5.1 | -4.7 | -4.2 |
| Income tax credits | 2.8 | 5.3 | 5.7 | 5.9 | 6.1 |
| Adjustments for public corporations | 3.9 | 3.8 | 3.8 | 3.7 | 3.9 |
| Intra general government debt interest | -3.3 | -2.8 | -3.3 | -2.9 | -2.9 |
| Financial transactions in departmental budgets | -1.9 | -2.2 | -1.8 | -1.8 | -1.8 |
| Adjustments for expenditure financed by receipts | 0 | -0.1 | 0 | 0 | 0 |
| Other accounting adjustments | -0.3 | -0.5 | -0.5 | -0.5 | -0.5 |
| Reconciliation to national accounts | -2.4 | ||||
| less: | |||||
| Non-cash items in DEL | -0.3 | -0.3 | -0.3 | -0.3 | -0.3 |
| Non-cash items in AME | -20.2 | -19.9 | -20.8 | -21.8 | -22.6 |
| Total accounting and other adjustments | -13.8 | -8.6 | -8.1 | -7.8 | -7.1 |