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Written question asked by Diana Johnson (Labour) on Friday, 9 September 2016, in the House of Commons. It was due for an answer on Tuesday, 13 September 2016. It was answered by Baroness Blackwood of North Oxford (Conservative) on Friday, 16 September 2016 on behalf of the Department of Health.

Department of Health: Finance

Question

To ask the Secretary of State for Health, whether his Department's (a) £10 million payment to the Macfarlane Trust in 1987 and (b) £500,000 payment to the Eileen Trust in 1993 was allocated to his Department's capital budget or revenue budget.

Answer

The Department does not hold the information requested.

The Department only holds data for the last seven financial years, in accordance with departmental policy for retention of financial data, and the Finance Act 1998 - Schedule 18 Part III, Duty to keep and preserve records.

The government spending control regime has changed many times since the period referred to in the question, however generally payments to charities such as these would score as “grants”. The treatment of a grant as “revenue” or “capital” is explained on page 31 of HM Treasury’s Consolidated Budgeting Guidance 2016-17, which can be found at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/503365/Consolidated_budgeting_guidance_2016-17.pdf

Secondary information

Type
Written question
Reference
45819
Session
2016-17
Subjects
Finance Department of Health Macfarlane Trust Eileen Trust
Link
View this Written question on www.parliament.uk