§ 15. Sir W. Anstruther-Gray
asked the Chancellor of the Exchequer when the expression, "below the line expenditure," was first used by a Chancellor of the Exchequer in a Budget statement; and to what extent the categories of expenditure so described have since changed.
Returns of Government expenditure, above and below the line, have been laid before Parliament for the past 100 years or more and I am unable to answer the first part of the Question without more research than it would be reasonable to undertake.
For details of the various types of expenditure involved, I would refer my hon. and gallant Friend to figures published in Financial Statements and summarised in convenient form in successive Abstracts of Statistics.