HC Deb 11 December 1981 vol 14 cc520-1W
Mr. Whitehead

asked the Secretary of State for the Environment which categories of local authority expenditure can be derived from the revenue outturn forms returned to his Department by local authorities by 1 August.

Mr. King

The information collected on the revenue outturn forms is categorised as follows for each local authority "rate fund account" service:

Expenditure on:

  • Employees
  • Running expenses
  • Debt charges
  • Revenue contributions to capital expenditure

Income from:

  • Sales
  • Fees and charges
  • Interest receipts
  • Other local income to services

Recharges to other accounts of the authority and to other services within its rate fund revenue account are recorded as income to the service recharged and as expenditure for the service bearing the recharge. The extent of such recharging varies between authorities.

Details of the main services covered by the forms can be found in table 9 of "Local Government Financial Statistics 1979–80", a copy of which is in the Library.

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