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The change in the resource element of DEL arises from:

An increase in salaries provision of £2,201,000 from £8,638,000 to £10,839,000.

An increase in other non-staff expenditure of £450,000 from £3,907,000 to £4,357,000.

Moving to reporting under International Reporting Accounting Standards (IFRS) to record an increase of £15,000 for employer liability relating to untaken annual leave.

An Increase in Appropriations in Aid provision of £2,665,000 from £12,497,000 to £15,162,000.

An increase in Notional Audit costs of £21,000 from £35,000 to £56,000.

A decrease in the Depreciation provision of £21,000 from £356,000 to £335,000.

HM Revenue and Customs (DEL)

The Financial Secretary to the Treasury (Mr. Stephen Timms): Subject to parliamentary approval of the Supplementary Estimate, the HM Revenue and Customs total DEL will be increased by £68,529,000 from £4,063,850,000 to £4,132,379,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:

23 Feb 2010 : Column 23WS

£'000
	Change		New DEL
	Voted	Non-voted	Voted	Non-voted	Total
Resource DEL	25,206	46,286	3,703,057	397,623	4,100,680
Of which:
Administration Budget(*)	24,206	46,286	3,982,092	46,286	4,028,378
Near-cash in RDEL(*)	22,243	46,286	3,378,640	431,771	3,810,411
Capital(**)	-	-	241,633	-	241,633
Less Depreciation (***)	-2,963	-	-209,934	-	-209,934
Total DEL	22,243	46,286	3,734,756	397,623	4,132,379
(*)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 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 draw down of the Modernisation Fund of £65,741,000 administration near cash to support costs for delivering modernisation and transformation across the Department.

A net increase of £2,797,000 administration non-cash to effect changes under International Financial Reporting Standards (IFRS) where assets are in HMRC's balance sheet in Estimates and Accounts

23 Feb 2010 : Column 24WS

The draw down of End Year Flexibility of £1,000,000 programme near cash in accordance with the Public Expenditure outturn White paper (CM 7606) to fund expenditure on the Glover Portal.

A transfer of £1,574,000 administration near cash from the Office of Parliamentary Counsel for counsel costs relating to pages of new legislation.

A transfer of £379,000 administration near cash from the Northern Ireland Executive for work relating to the aggregates levy.

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

Departmental Expenditure Limits

The Exchequer Secretary to the Treasury (Sarah McCarthy-Fry): Subject to Parliamentary approval of the Spring Supplementary Estimate, HM Treasury's Resource DEL will be increased by £9,401,000 from £230,747,000 to £240,148,000. The Administration Budget will be increased by £6,431,000 from £180,145,000 to £186,576,000. The impact on resources, including the administration budget is set out in the following table:

	Change		New DEL
	Voted	Non-voted	Voted	Non-voted	Total
Resource	9,401,000	-	219,304,000	20,844,000	240,148,000
of which:
Administration budget(*)	6,431,000	-	186,576,000	-	186,576,000
Near cash in RDEL(*)	9,401,000	-	209,619,000	31,444,000	241,063,000
Capital**	-	-	154,800,000	2,142,000	156,942,000
Less: Depreciation(***)	-	-	-7,915,000	-	-7,915,000
Total	9,401,000	-	366,189,000	22,986,000	389,175,000
(*)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 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 of £9,401,000 is the net effect of the take up of Administration Budget (£3,200,000) and Programme (£2,500,000) EYF in RfR1 Section A to fund the costs of the increased workload arising from financial stability work and spending on the Money Guidance project and the draw down from the Modernisation Fund of £3,700,000 administration costs to fund costs associated with the Fast Forward IT project.

The Administration Budget is increasing by £6,431,000, which is the net effect of the EYF take up (£3,200,000) and the draw down from the Modernisation Fund (£3,700,000) outlined above, less a transfer of £469,000 to programme spending.

National Savings and Investments (DEL)

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 £150,000 to £183,749. Within DEL change, the impact on resources and capital are set out in the following table:

	Change		New DEL
	Voted	Non-voted	Voted	Non-Voted	Total
Resource Del:	150	-	183,749	-	183,749
Of which:				-
Administration budget:	150	-	183,749	-	183,749
Near cash in RDEL:	150	-	179,254	-	179,254
Capital	-	-	3,176	-	3,176
Depreciation(*)	-	-	-3,015	-	-3,015
Total	150	-	183,910	-	183,910
(*)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:

Transfer of holiday pay accrual from Annually Managed Expenditure (AME) to DEL.

23 Feb 2010 : Column 25WS

Communities and Local Government

Departmental Expenditure Limits

The Secretary of State for Communities and Local Government (Mr. John Denham): Subject to parliamentary approval of any necessary Supplementary Estimate, the Department for Communities and Local Government's Departmental Expenditure Limits for 2009-10 will change as follows:

(1) the Department for Communities and Local Government's Main Programmes DEL will be decreased by £14,110,000 from £13,673,055,000 to £13,658,945,000 and the administration budget will be increased by £1,819,000 from £273,064,000 to £274,883,000. Within the 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	51,092	-43,919	3,942,370	609,884	4,552,254
Of which
Administration budget(*)	1,819	0	274,883	0	274,883
Near-cash in RDEL	-3,431	10,541	3,843,705	511,073	4,354,778
Capital (**)	-15,277	-19,723	2,128,029	7,014,741	9,142,770
Depreciation(***)	5,717	8,000	-30,333	-5,746	-36,079
Total	41,532	-55,642	6,040,066	7,618,879	13,658,945
(*)The total of 'Administration budget' and 'Near-cash in resource DEL' figures may 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.

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