Supply and Appropriation (Anticipation and Adjustments) Act 2025
Supply and Appropriation (Anticipation and Adjustments) Act 2025
Supply and Appropriation (Anticipation and Adjustments) Act 2025 (2025 c. 6)
Vote on Account for 2025-26
1 Vote on account for 2025-26
(1) The use of resources for the year ending with 31 March 2026 is authorised up to the amount of £494,571,152,000.
(2) Of the amount authorised by subsection (1)—
(a) £402,046,708,000 is authorised for use for current purposes, and
(b) £92,524,444,000 is authorised for use for capital purposes.
(3) The Treasury may—
(a) issue money out of the Consolidated Fund, and
(b) apply it in the year ending with 31 March 2026 for expenditure authorised by Parliament,
up to the amount of £409,837,337,000.
Supplementary provision for 2024-25
2 Authorisation of supplementary provision for 2024-25
(1) The amount up to which the authorisation was conferred for the use of resources for the year ending with 31 March 2025 is to be treated as further increased by £84,001,132,000.
(2) In relation to the further amount treated as authorised by subsection (1)—
(a) the amount up to which there is authorisation for use for current purposes is to be treated as further increased by £109,103,379,000, and
(b) the amount up to which there is authorisation for use for capital purposes is to be treated as reduced by £25,102,247,000.
(3) The amount up to which authorisation was conferred on the Treasury—
(a) to issue money out of the Consolidated Fund, and
(b) to apply it in the year ending with 31 March 2025 for expenditure authorised by Parliament,
is to be treated as further increased by £3,968,599,000.
(4) The increases for which subsections (1), (2)(a) and (3) provide, and the reduction for which subsection (2)(b) provides, are to be treated as having had effect from the beginning of 1 April 2024.
3 Appropriation of supplementary provision for 2024-25
(1) For the purposes of—
(a) appropriating the amount of resources the use of which for the year ending with 31 March 2025 is authorised by section 2(1), and
(b) appropriating the amount of money the issue of which out of the Consolidated Fund is authorised by section 2(3),
the Main Estimates Act 2024 is to be treated as having effect with the adjustments provided for in Schedule 1 to this Act.
(2) Schedule 1 specifies the amounts by which adjustments are to be treated as made to the amounts originally specified in the Scheduled Estimates in the Main Estimates Act 2024.
(3) For the purpose of making the adjustments in Schedule 1—
(a) a negative adjustment has effect to reduce an amount of authorised expenditure and, where applied to an estimated surplus (which is expressed as if it were itself a negative amount), increases the amount of the surplus, and
(b) a positive adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.
(4) Accordingly—
(a) where an adjustment by a negative amount of more than the amount itself is made to an amount of authorised expenditure, what results is an estimated surplus, and
(b) where an adjustment by a positive amount of more than the amount itself is made to the amount of an estimated surplus, what results is an amount of authorised expenditure.
(5) Where, in Schedule 1, a description of matters to which expenditure may relate or from which income may arise (“description A”) differs from the description contained in the corresponding part of the Scheduled Estimates in the Main Estimates Act 2024 (“description B”), Schedule 1 has effect for adjusting that corresponding part by substituting description A for description B.
(6) Where, in relation to a department, other person or service to which a Scheduled Estimate in the Main Estimates Act 2024 relates, Schedule 1 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 1 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.
(7) In this section—
“estimated surplus” has the same meaning as in the Main Estimates Act 2024;
“Main Estimates Act 2024” means the Supply and Appropriation (Main Estimates) Act 2024.
(8) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2024.
Excesses for 2023-24
4 Authorisation of excesses for 2023-24
(1) The amount up to which authorisation was conferred for the use of resources for the year ending with 31 March 2024 is to be treated as further increased, for the purpose of making good excesses, by £221,818,000.
(2) Of the further amount treated as authorised by subsection (1)—
(a) £219,401,000 is to be treated as authorised for use for current purposes, and
(b) £2,417,000 is to be treated as authorised for use for capital purposes.
(3) The increases for which this section provides are to be treated as having had effect from the beginning of 1 April 2023.
5 Appropriation of excesses for 2023-24
(1) For the purpose of appropriating the amount of resources the use of which for the year ending with 31 March 2024 is authorised by section 4(1), the Main Estimates Act 2023 is treated as having effect with the adjustments provided for in Schedule 2 to this Act.
(2) Schedule 2 specifies the amounts by which adjustments are to be treated as made to the amounts specified in the Scheduled Estimates in the Main Estimates Act 2023 and to the amounts treated as so specified.
(3) For the purpose of making the adjustments in Schedule 2 an adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.
(4) Accordingly, where an adjustment of more than the amount itself is made to the amount of an estimated surplus, what results is an amount of authorised expenditure.
(5) Where, in Schedule 2, a description of matters to which expenditure may relate or from which income may arise (“description A”) differs from the description contained in the corresponding part of the Scheduled Estimates in Schedule to the Main Estimates Act 2023 (“description B”), Schedule 2 has effect for adjusting that corresponding part by substituting description A for description B.
(6) Where, in relation to a department, other person or service to which a Scheduled Estimate in the Main Estimates Act 2023 relates, Schedule 2 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 2 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.
(7) In this section—
“estimated surplus” has the same meaning as in the Main Estimates Act 2023;
“Main Estimates Act 2023” means the Supply and Appropriation (Main Estimates) Act 2023 as it is treated as having effect in consequence of the adjustments made by virtue of the Supply and Appropriation (Anticipation and Adjustments) Act 2024.
(8) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2023.
General
6 Short title
This Act may be cited as the Supply and Appropriation (Anticipation and Adjustments) Act 2025.
Schedules
SCHEDULE 1 SUPPLEMENTARY APPROPRIATIONS FOR FINANCIAL YEAR 2024-2512
In this Schedule, where an asterisk (*) appears at the beginning of a description of matters to which expenditure may relate, or from which income may arise, the description is a description which was not included in the Schedule to the Supply and Appropriation (Main Estimates) Act 2024 as originally enacted.
Text which follows an asterisk (*) is added by this Schedule.
2 In the Schedule to the Supply and Appropriation (Main Estimates) Act 2024, the title of the Estimate that is now entitled “Ministry of Housing, Communities and Local Government” was “Department for Levelling Up, Housing and Communities”
SCHEDULE 2 APPROPRIATION OF EXCESSES FOR FINANCIAL YEAR 2023-24 1
In this Schedule, where one asterisk (*) or two asterisks (**) appears at the beginning of any description of matters to which expenditure may relate, or from which income may arise, the description is a description which was not included in the Schedule to the Supply and Appropriation (Main Estimates) Act 2023 as originally enacted.
Text which follows one asterisk (*) was added by Schedule 1 to the Supply and Appropriation (Anticipation and Adjustments) Act 2024.
Text which follows two asterisks (**) is added by this Schedule.
| Estimate | Net resources authorised for current purposes | Net resources authorised for capital purposes | Net Cash Requirement |
|---|---|---|---|
| (£) | (£) | (£) | |
| Office of Qualifications and Examinations Regulation | |||
| Departmental Expenditure Limit | 0 | 1,931,000 | |
| Annually Managed Expenditure | 0 | 64,000 | |
| Non-Budget Expenditure | 0 | ||
| Net Cash Requirement | 0 | ||
| Total | 0 | 1,995,000 | 0 |
| Departmental Expenditure LimitExpenditure arising from:The regulation of the validity of general, vocational and other qualifications throughout their lifecycle; promoting public confidence in regulated qualifications; continuing delivery of vocational and technical education reforms; monitoring and evaluating reformed qualifications; and evaluating the validity of National Assessments.Conducting relevant investigation, research and analysis, and undertaking engagement and consultation with stakeholders to provide assurance that regulated qualifications are fit-for-purpose and support good educational and training outcomes.Exploring, investigating and acknowledging opportunities for innovation, including the use of artificial intelligence to improve the quality of marking in high-stakes qualifications.Developing the skills and capabilities of our people, and developing and investing in our digital systems to secure efficiency and value for money.Income arising from:The Department for Education to support ongoing reform programmes, and, where required, to enable Ofqual to take on new reform programmes as they arise.The recovery of costs associated with the monetary penalties imposed on awarding organisations for breaches of Ofqual's regulations.The recovery of costs associated with the provision of data and analysis to regulatory counterparts and to other Government departments; for provision of support relating to IT/digital development, including developments to the register of qualifications; and income from the disposal of hardware as part of ongoing IT refresh. Receipts relating to the recovery of salaries and associated costs for seconded staff. Receipts relating to the recovery of building-related costs.Annually Managed ExpenditureExpenditure arising from:** Provisions related to dilapidations and other non-cash items. |
| Estimate | Net resources authorised for current purposes | Net resources authorised for capital purposes | Net Cash Requirement |
|---|---|---|---|
| (£) | (£) | (£) | |
| Department for Business and Trade | |||
| Departmental Expenditure Limit | 0 | 0 | |
| Annually Managed Expenditure | 219,401,000 | 0 | |
| Non-budget Expenditure | 0 | ||
| Net Cash Requirement | 0 | ||
| Total | 219,401,000 | 0 | 0 |
| Annually Managed ExpenditureExpenditure arising from:Depreciation, impairments, amortisation, revaluation, provisions, bad debts and other non-cash items.Departmental administration; financial guarantee schemes; regional investment and programmes; enterprise for small and medium firms; provision of support for business, including support for specific industries; miscellaneous programmes.The management of asset sales.Payment of corporation tax.The provision of repayable credit facilities for Post Office Ltd; contributions to partner organisations' pension schemes; and the provision of parental leave schemes.Activities of UK Government Investments on behalf of the Department.Impairment of loans and investments; Exchange rate gains and losses.The Redundancy Payments Service.* The discharge of liabilities falling to the Department in respect of former shipbuilding industry historic claims.Expenditure related to the appointment of an Official Receiver with HMT approval.Income arising from:Receipts from asset sales.Refund of input VAT not claimed in previous years on departmental expenditure; interest payments; repayments of grants and contributions; non-cash income.Activities of UK Government Investments on behalf of the Department.Receipt of interest on loans and loan repayments from Post Office Ltd.Dividends from shares held by Postal Services Holding Ltd in Royal Mail.* Receipts from Trading Funds. |
| Estimate | Net resources authorised for current purposes | Net resources authorised for capital purposes | Net Cash Requirement |
|---|---|---|---|
| (£) | (£) | (£) | |
| Electoral Commission | |||
| Departmental Expenditure Limit | 0 | 422,000 | |
| Annually Managed Expenditure | 0 | 0 | |
| Non-Budget Expenditure | 0 | ||
| Net Cash Requirement | 0 | ||
| Total | 0 | 422,000 | 0 |
| Departmental Expenditure LimitExpenditure arising from:Registration of political parties, recognised third parties and permitted participants; regulation and reporting of the income and expenditure of political parties, candidates, third parties and permitted participants; making grants to eligible parties for policy development; reviewing and advising on the administration and law of elections and encouraging best practice; providing guidance, and reporting, on the conduct of elections and referendums; determining standards of performance for those administering electoral registration, elections and referendums, and collecting information in relation to those standards and to expenditure on elections and campaigning; conducting certain referendums and promoting public awareness of electoral systems.** Capitalised leases.Income arising from:Registration and re-registration of political parties; providing guidance, and reporting, on the conduct of elections and referendums; determining standards of performance for those administering electoral registration, elections and referendums, and collecting information in relation to those standards and to expenditure on elections and campaigning; conducting certain referendums and promoting public awareness of electoral systems, including Devolved Administrations; and any other non-cash items. |
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