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24 Nov 2009 : Column 31WS

The change in the Capital element of the DEL arises from:

RfR1

i) a Machinery of Government transfer from the Department for Innovation, Universities and Skills of £14,131,000 voted and £10,080,000 non-voted in respect of Knowledge Transfer and Innovation and central programmes;

ii) virement of £2,500,000 from non-voted Regional Development Agency expenditure to voted expenditure in respect of British Shipbuilders;

iii) virement of £7,300,000 from voted Strategic Investment Fund expenditure to non-voted resource expenditure in respect of the Technology Strategy Board;

iv) transfer of £25,000,000 from the Department of Energy and Climate Change in respect of the Low Carbon Buildings programme;

v) transfer of £2,100,000 of non-voted expenditure from the Department of Energy and Climate Change in respect of the Fuel Cells and Hydrocarbon demonstration programme funded through the Technology Strategy Board;

vi) £18,000,000 increase in Small Firms Loan Guarantee expenditure (funded by a reduction in the non-voted RfR2 Departmental Unallocated Provision in part repayment of a loan made from non-Science to Science in 2007);

RfR2

i) a Machinery of Government transfer from the Department for Innovation, Universities and Skills of £47,676,000 voted and £644,053,000 non-voted in respect of Science programmes;

ii) a Machinery of Government transfer from the Department for Innovation, Universities and Skills of £175,840,000 non-voted in respect of the Departmental Unallocated Provision;

iii) virement of £2,000,000 non-voted Departmental Unallocated provision to voted expenditure by the British Academy;

iv) reduction of £18,000,000 in the non-voted Departmental Unallocated Provision in part repayment of a loan made from non-Science to Science in 2007 (utilised to fund increased RfR1 Small Firms Loan Guarantee expenditure);

v) reduction of £25,000,000 in the non-voted Departmental Unallocated Provision in part repayment of a loan made from non-Science to Science in 2007 (utilised to fund an RfR1 transfer to the Department for Communities and Local Government in respect of the "Building Britain's Future" Housing Pledge).

RfR3

i) a Machinery of Government transfer from the Department for Innovation, Universities and Skills of a net negative £198,000,000 voted and £1,953,328,000 non-voted in respect of Education programmes;

ii) virement of £10,000,000 to non-voted capital from non-voted resource in respect of the Learning and Skills Council.

Treasury

Departmental Expenditure Limit (2009-10)

The Exchequer Secretary to the Treasury (Sarah McCarthy-Fry): Subject to parliamentary approval of the winter supplementary estimate, HM Treasury's resource
24 Nov 2009 : Column 32WS
DEL will be increased by £15,000,000 from £215,747,000 to £230,747,000. The administration budget will be increased by £15,000,000 from £165,145,000 to £180,145,000 and the capital DEL will be reduced by £625,000,000 from £781,942,000 to £156,942,000. The impact on resources, including the administration budget, and capital is set out in the following table:

	Change		New DEL
	Voted	Non- voted	Voted	Non-voted	Total
Resource	18,631,000	-3,631,000	209,903,000	20,844,000	230,747,000
of which:
Administration budget(*)	16,531,000	-1,531,000	180,145,000	-	180,145,000
Near cash in RDEL(*)	18,631,000	-3,631,000	200,218,000	31,444,000	231,662,000
Capital(**)	-625,000,000	-	154,800,000	2,142,000	156,942,000
Less: Depreciation(***)	-	-	-7,915,000	-	-7,915,000
Total	-606,369,000	-3,631,000	356,788,000	22,986,000	379,774,000
(*)The total of the '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 net increase in resource DEL and the Administration Budget of £15,000,000 is the net effect of the take up of Administration Budget EYF in RfR 1 Section A to fund the costs of the increased workload arising from financial stability work.

There is a reduction in non-voted DEL of £3,631,000 due to the draw down of Departmental Unallocated Provision (£1,531,000 Administration Budget and £2,100,000 programme costs) to offset increased voted spending in RfR 1 Section A.

The capital DEL is being reduced by £625,000,000 following the revision of forecast spending in 2009-10 by the Infrastructure Finance Unit Ltd.

H M Revenue and Customs DEL (2009-10)

The Financial Secretary to the Treasury (Mr. Stephen Timms): Subject to parliamentary approval of the supplementary estimate, the HM Revenue & Customs total DEL will be decreased by £253,820,000 from £4,317,670,000 to £4,063,850,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:

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						£'000
	Change		New DEL
	Voted	Non-Voted	Voted	Non-voted	Total
Resource DEL	-190,581	-38,387	3,677,851	351,337	4,029,188
Of which:
Administration Budget(*)	-158,804	-42,585	3,957,886	-	3,957,886
Near-cash in RDEL(*)	-179,853	-38,387	3,356,397	385,485	3,741,882
Capital(**)	-9,522	-3,559	241,633	-	241,633
Less Depreciation(***)	-11,771	-	-206,971	-	-206,971
Total DEL	-211,874	-41,946	3,712,513	351,337	4,063,850
(*)The total of the '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 primarily from:

A reduction of £303,166,000 resource (of which £271,389,000 relates to administration costs) due to a Machinery of Government transfer from HMRC to the Home Office as part of the establishment of the UK Border Agency (UKBA).

The draw down of end year flexibility of £70,000,000 administration near cash in accordance with the Public Expenditure outturn White paper (CM 7606).

The take up of £42,585,000 non-voted departmental unallocated provision as voted administration near cash to facilitate improvements to key operational activities (this is DEL neutral).

A transfer of £4,198,000 near cash non-voted programme expenditure from the Ministry of Justice for work related to National Insurance benefits.

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

The change in the capital element of DEL arises from:

A reduction of £13,081,000 capital due to a Machinery of Government transfer from HMRC to the Home Office as part of the establishment of the UK Border Agency (UKBA).

The take up of £3,559,000 non-voted departmental unallocated provision as voted capital to facilitate improvements to key operational activities (this is DEL neutral).

National Savings and Investments DEL (2009-10)

The Exchequer Secretary to the Treasury (Sarah McCarthy-Fry): Subject to parliamentary approval of any necessary supplementary estimate, National Savings and Investments DEL will be increased by £26,492,000 to £183,760,000. Within DEL change, the impact on resources and capital are set out in the following table:

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	Change		New Del		Total
	Voted	Non-voted	Voted	Non-Voted
Resource Del:	26,492	-4,994	183,599	-	183,599
Of which:				-
Administration budget:	26,492	-4,994	183,599	-	183,599
Near cash in RDEL	26,492	-4,994	179,104	-	179,104
Capital	-	-	3,176	-	3,176
Depreciation(*)	-	-	-3,015	-	-3,015
Total	26,492	-4,994	183,760	-	183,760
(*)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:

A drawdown of £ 1,498,000 from the Modernisation Fund for the development and implementation of the IS strategy.

A drawdown of £20,000,000 of end year flexibility for continuation of modernisation programmes that commenced in 2008-09. These cover IS Infrastructure Programme, Strategic Platform Development Programme, Dematerialisation and Authentication.

A drawdown of its departmental unallocated provision of £4,994,000 to fund the simplification and modernisation programme.

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