The settlement of election claims depends on a range of factors, including the timing of claim submissions and the resolution of queries arising during the scrutiny process.

As of 15 July 2026, approximately 125 claims relating to the 2024 Police and Crime Commissioner elections and 600 claims relating to the 2024 UK Parliamentary General Election remain outstanding.

As set out previously, Returning Officers are not required to meet election costs upfront or wait until claims are settled before receiving funding. An advance payment, typically equivalent to 75% of the estimated cost of the poll, is issued ahead of the election.

The Department continues to work with Returning Officers to resolve outstanding queries and settle claims as promptly as possible.

The Crown Estate’s revenue account profit is paid in full to the Consolidated Fund. In exchange, the Government provides the Sovereign Grant to support the Monarch’s official business. The Grant does not provide an income to any member of the royal family.

As set out in the Sovereign Grant Review published on 25 June 2026, the Royal Trustees have determined that a reference rate of 20.5 per cent is appropriate for the funding formula from 2027-28 onwards, which equates to a 2027-28 Grant amount of £99.9 million, a reduction against the £137.9 million in 2026-27.

As the Sovereign Grant Act 2011 currently restricts the Grant amount from being set lower than the preceding year’s amount, the Government has committed to bring forward legislation to enable the Grant for 2027-28 to be set at this lower amount, to reflect the adjustment now that the temporary additional funding for Buckingham Palace Reservicing is no longer needed.

At the end of the financial year, all underspends are returned to the Consolidated Fund.

The Cabinet Office did not re-profile any spending into 2025-26 from 2024-25.

Ofcom’s financial penalties are regulatory decisions in which the government does not have a role. The government expects Ofcom, as the independent regulator of postal services, to ensure the provision of a financially sustainable and efficient universal postal service.

Financial penalties are designed to incentivise compliance and deter future breaches, rather than to fund specific operational improvements. As with other regulatory fines, any sums collected are paid into the Consolidated fund in accordance with standard Treasury practice, unless explicit statutory provision or a Treasury-approved agreement allows otherwise.

It is for Royal Mail, as an independent company to determine its staffing levels and improve its performance to ensure it meets its Universal Service Obligation. It is clear that Royal Mail’s improvements have not been good enough. As such, Ofcom has told Royal Mail it must publish and deliver a credible improvement plan.

This Government has not agreed any of the initial payments for the last five sets of elections funded from the Consolidated Fund. However, it will be responsible for settling the claims for both the 2024 Police and Crime Commissioner elections and the 2024 UK parliamentary general election. The timing of the final payments will depend on when responses to any queries for the last outstanding claims for each poll are submitted and payments settled.

Payments to statutorily independent Returning Officers (ROs) for UK parliamentary and Police and Crime Commissioner polls are made from the Consolidated Fund. An advance payment – typically 75% of the estimated cost – is issued in advance of the election, meaning ROs are not required to meet election costs upfront or wait a considerable length of time for the majority of the funding. The final payment reflects the balance due, following scrutiny and agreement of the expenses claim.

The table below sets out the dates of the first and last payments agreed for each of the last five sets of elections, based on records held by the Department. These figures relate to claims made by ROs for reimbursement of properly incurred costs.

Further details on Government infrastructure investment around the site will be set out in due course and due process will be followed should any contingent liability arise.