HC Deb 13 December 1990 vol 182 cc448-59W
Mr. Summerson

To ask the Chancellor of the Exchequer if he will publish in theOfficial Report tables showing, for the latest years now available, identifiable general Government expenditure by function in England, Scotland, Wales, Northern Ireland and the United Kingdom expressed (a) in cash terms, (b) as a percentage of United Kingdom total identifiable general Government expenditure, (c) as an amount per capita and (d) as an amount per capita expressed as an index, United Kingdom identifiable general Government expenditure = 100.

Mr. Mellor

Most public expenditure is planned on a national basis and there is no geographical disaggregation apart from expenditure which is the responsibility of the territorial Departments. However, in order to provide a more comprehensive breakdown of public expenditure within the four countries of the United Kingdom an additional analysis, covering outturn years, is carried out each year. This analysis allocates, where possible, general Government expenditure to England, Scotland, Wales or Northern Ireland and, therefore, includes within the territories a wider coverage of expenditure than that for which the Secretaries of State for Scotland, for Wales and for Northern Ireland are directly responsible.

The analysis divides spending into "identifiable" and "non-identifiable" expenditure. The term "identifiable expenditure" refers to expenditure that can be identified from official records as having been incurred for the benefit of people in a particular country. The coverage of identifiable expenditure has been changed since last year's exercise to produce a greater consistency of treatment between different types of expenditure. In the following analyses of territorial spending all expenditure on common services—for example, revenue and tax collection, financial administration—has been treated as unidenti-fiable. In previous years this category of expenditure was not treated in a consistent manner. This change reduces identifiable expenditure by around £3 billion—2 per cent. —but does not appreciably affect the index of per capita expenditure between territories. Unidentifiable expen-diture mainly consists of expenditure deemed to have been

Table 1a
Identifiable general government expenditure 1985–86
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 618.8 225.4 109.8 148.5 1,102.5 56.1 20.4 10.0 13.5
Trade, industry, energy and employment 3,509.2 664.5 340.3 375.4 4,889.4 71.8 13.6 7.0 7.7
Roads and transport 3,448.7 539.5 268.4 101.3 4,357.9 79.1 12.4 6.2 2.3
Housing 3,099.1 624.0 135.3 345.5 4,203.9 73.7 14.8 3.2 8.2
Other environmental services 3,662.1 501.2 282.4 196.7 4,642.4 78.9 10.8 6.1 4.2
Law, order and protective services 4,192.1 519.9 228.2 473.6 5,413.8 77.4 9.6 4.2 8.7
Education and science 13,562.9 2,052.6 838.2 636.0 17,089.7 79.4 12.0 4.9 3.7
Arts and Libraries 581.8 69.9 31.6 0.0 683.3 85.1 10.2 4.6 0.0
Health and personal social services 16,604.8 2,314.8 1,051.0 697.8 20,668.4 80.3 11.2 5.1 3.4
Social Security 35,311.3 4,072.6 2,245.7 1,310.0 42,939.6 82.2 9.5 5.2 3.1
Miscellaneous1 -33.8 97.3 34.5 33.3 131.3 -25.7 74.1 26.3 25.4
TOTAL 84,557.0 11,681.7 5,565.4 4,318.1 106,122.2 79.7 11.0 5.2 4.1

incurred on behalf of the United Kingdom as a whole, for example, defence, overseas aid and other overseas services and common services. It also covers expenditure which cannot readily be divided between territories from existing departmental records.

Tables 1 to 5 show figures for identifiable general Government expenditure according to main function in England, Scotland, Wales and Northern Ireland in the years 1985–86 to 1989–90. The tables show identifiable general Government expenditure in each territory in total and on a per capita basis. The per capita figures are based on mid-year population estimates. Figures for earlier years are not available on a totally consistent basis with those given in these tables.

Table 6 compares expenditure by function in the Scottish, Welsh and Northern Ireland programmes in 1989–90 with the total identifiable expenditure in the respective countries. It shows that identifiable expenditure has a wider coverage than expenditure within the responsibilities of the Secretaries of State for Scotland and Wales; in the case of Northern Ireland it has a slightly wider coverage than the Northern Ireland programme. The table also shows, for 1989–90, unidentifiable expenditure where this can be allocated to function.

In some cases, expenditure which cannot be separately identified for England, Scotland or Wales can be allocated to Great Britain rather than to the United Kingdom; for example, the majority of the finance provided for expenditure by the nationalised industries can be allocated to Great Britain. Tables 7a and 7b compare Northern Ireland allocated expenditure with that allocated to Great Britain over the five-year period.

The extent to which expenditure can be identified may vary from year to year and between countries. The coverage of particular functions can also vary between countries; for example, in Northern Ireland, expenditure on arts and libraries is contained in the education category.

The terms and definitions used for this analysis are the same as those used for the recent autumn statement—Cm. 1311—but the figures are based on less up-to-date outturn information.

Table 1b
Identifiable general government expenditure per head 1985–86
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 13.1 43.9 39.0 95.3 19.5 67.5 225.4 200.5 489.5
Trade, industry, energy and employment 74.5 129.4 121.0 241.0 86.4 86.3 149.8 140.1 279.0
Roads and transport 73.2 105.0 95.5 65.0 77.0 95.1 136.5 124.0 84.5
Housing 65.8 121.5 48.1 221.8 74.3 88.6 163.6 64.8 298.7
Other environmental services 77.7 97.6 100.4 126.3 82.0 94.8 119.0 122.5 154.0
Law, order and protective services 89.0 101.2 81.2 304.0 95.6 93.1 105.9 84.9 317.9
Education and science 287.9 399.6 298.1 408.3 301.8 95.4 132.4 98.9 135.3
Arts and Libraries 12.3 13.6 11.2 0.0 12.1 102.3 112.8 93.1 0.0
Health and personal social services 352.5 450.7 373.8 447.9 365.1 96.5 123.5 102.4 122.7
Social Security 749.5 792.9 798.7 840.9 758.4 98.8 104.5 105.3 110.9
Miscellaneous1 -0.7 18.9 12.3 21.4 2.3 -30.9 816.8 529.1 921.8
TOTAL 1,794.8 2,274.3 1,979.3 2,771.9 1,874.4 95.8 121.3 105.6 147.9
1 Expenditure includes net receipts of Land Registry in England and Wales and costs from the central administration of the offices of the Secretaries of State.
Table 2a
Identifiable general government expenditure 1986–87
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 590.2 202.7 120.9 153.7 1,067.5 55.3 19.0 11.3 14.4
Trade, industry, energy and employment 3,911.4 811.1 404.2 387.7 5,514.4 70.9 14.7 7.3 7.0
Roads and transport 3,599.1 575.5 292.7 105.0 4,572.3 78.7 12.6 6.4 2.3
Housing 2,956.2 631.2 177.8 334.7 4,099.9 72.1 15.4 4.3 8.2
Other environmental services 3,841.6 546.9 318.5 209.8 4,916.8 78.1 11.1 6.5 4.3
Law, order and protective services 4,592.2 571.2 247.4 521.3 5,932.1 77.4 9.6 4.2 8.8
Education and science 14,838.6 2,198.4 924.6 729.0 18,690.6 79.4 11.8 4.9 3.9
Arts and Libraries 619.1 72.1 33.6 0.0 724.8 85.4 9.9 4.6 0.0
Health and personal social services 17,878.6 2,444.1 1,131.4 748.8 22,202.9 80.5 11.0 5.1 3.4
Social Security 37,965.2 4,355.6 2,442.8 1,423.2 46,168.8 82.2 9.4 5.3 3.1
Miscellaneous1 -47.7 103.5 36.7 39.7 132.2 -36.1 78.3 27.8 30.0
TOTAL 90,744.5 12,512.3 6,130.6 4,652.9 114,040.3 79.6 11.0 5.4 4.1
Table 2b
Identifiable general government expenditure per head 1986–87
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 12.5 39.6 42.9 98.7 18.8 66.4 210.5 227.9 525.0
Trade, industry, energy and employment 82.8 158.4 143.3 249.0 97.1 85.2 163.0 147.5 256.3
Roads and transport 76.2 112.4 103.8 67.4 80.6 94.6 139.5 128.8 83.7
Housing 62.6 123.3 63.0 215.0 72.2 86.6 170.7 87.3 297.7
Other environmental services 81.3 106.8 112.9 134.8 86.6 93.9 123.3 130.3 155.6
Law, order and protective services 97.2 111.5 87.7 334.9 104.5 93.0 106.7 83.9 320.4
Education and science 314.0 429.3 327.8 468.3 329.3 95.4 130.4 99.5 142.2
Arts and Libraries 13.1 14.1 11.9 0.0 12.8 102.6 110.3 93.3 0.0
Health and personal social services 378.3 477.3 401.1 481.0 391.1 96.7 122.0 102.5 123.0
Social Security 803.4 850.5 865.9 914.2 813.7 98.7 104.5 106.4 112.4
Miscellaneous1 -1.0 20.2 13.0 25.5 2.3 -43.3 867.8 558.6 1,094.9
TOTAL 1,920.3 2,443.3 2,173.2 2,988.8 2,009.0 95.6 121.6 108.2 148.8

1 Expenditure includes net receipts of Land Registry in England and Wales and costs from the central administration of the offices of the Secretaries of State.

Table 3a
Identifiable general government expenditure 1987–88
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 632.1 194.3 97.4 152.8 1,076.6 58.7 18.0 9.0 14.2
Trade, industry, energy and employment 3,646.4 704.7 406.8 369.2 5,127.1 71.1 13.7 7.9 7.2
Roads and transport 3,761.5 589.1 333.5 108.6 4,792.7 78.5 12.3 7.0 2.3
Housing 2,981.1 716.9 225.9 336.6 4,260.5 70.0 16.8 5.3 7.9
Other environmental services 3,749.3 587.4 334.9 229.6 4,901.2 76.5 12.0 6.8 4.7
Law, order and protective services 5,094.1 643.6 277.2 592.1 6,607.0 77.1 9.7 4.2 9.0
Education and science 16,234.5 2,386.5 1,018.2 787.4 20,426.6 79.5 11.7 5.0 3.9
Arts and Libraries 666.1 78.0 37.8 0.0 781.9 85.2 10. 4.8 0.0
Health and personal social services 19,711.0 2,665.9 1,256.1 810.1 24,443.1 80.6 10.9 5.1 3.3
Social Security 39,496.6 4,673.1 2,557.5 1,504.1 48,231.3 81.9 9.7 5.3 3.1
Miscellaneous1 -49.2 109.1 37.1 38.5 135.5 -36.3 80.5 27.4 28.4
TOTAL 95,923.5 13,348.6 6,582.4 4,929.0 120,783.5 79.4 11.1 5.4 4.1
Table 3b
Identifiable general government expenditure per head 1987–88
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 13.3 38.0 34.3 97.0 18.9 70.5 201.0 181.6 513.0
Trade, industry, energy and employment 76.9 137.8 143.4 234.4 90.1 85.4 153.1 159.3 260.3
Roads and transport 79.3 115.2 117.6 68.9 84.2 94.3 136.9 139.7 81.9
Housing 62.9 140.2 79.6 213.7 74.8 84.0 187.4 106.4 285.6
Other environmental services 79.1 114.9 118.1 145.8 86.1 91.9 133.5 137.2 169.3
Law, order and protective services 107.5 125.9 97.7 375.9 116.1 92.6 108.5 84.2 323.9
Education and science 342.5 466.8 359.0 499.9 358.8 95.4 130.1 100.1 139.3
Arts and Libraries 14.1 15.3 13.3 0.0 13.7 102.3 111.1 97.0 0.0
Health and personal social services 415.8 521.5 442.9 514.3 429.4 96.8 121.5 103.2 119.8
Social Security 833.1 914.1 901.7 954.9 847.2 98.3 107.9 106.4 112.7
Miscellaneous1 -1.0 21.3 13.1 24.4 2.4 -43.6 896.7 549.6 1,027.0
TOTAL 2,023.4 2,611.2 2,320.9 3,129.3 2,121.6 95.4 123.1 109.4 147.5
1 Expenditure includes net receipts of Land Registry in England and Wales and costs from the central administration of the offices of the Secretaries of State.
Table 4a
Identifiable general government expenditure 1988–89
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 707.4 203.8 108.0 146.3 1,165.5 60.7 17.5 9.3 12.6
Trade, industry, energy and employment 3,773.2 660.0 405.8 770.61 5,609.6 67.3 11.8 7.2 13.7
Roads and transport 3,904.7 596.1 338.8 112.1 4,951.7 78.9 12.0 6.8 2.3
Housing 2,120.3 644.7 172.8 334.3 3,272.1 64.8 19.7 5.3 10.2
Other environmental services 3,962.4 647.0 352.5 259.0 5,220.9 75.9 12.4 6.8 5.0
Law, order and protective services 5,741.0 715.4 309.4 637.1 7,402.9 77.6 9.7 4.2 8.6
Education and science 17,396.3 2,604.3 1,083.3 852.8 21,936.7 79.3 11.9 4.9 3.9
Arts and Libraries 795.0 92.3 41.9 0.0 292.2 85.6 9.9 4.5 0.0
Health and personal social services 21,789.2 2,968.9 1,390.9 889.1 27,038.1 80.6 11.0 5.1 3.3
Social security 40,270.9 4,697.8 2,745.9 1,567.3 49,281.9 81.7 9.5 5.6 3.2
Miscellaneous2 -571 115.8 40.1 47.1 145.9 -39.1 79.4 27.5 32.3
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
TOTAL 100,403.3 13,946.1 6,989.4 5,615.7 126,954.5 79.1 11.0 5.5 4.4
Table 4b
Identifiable general government expenditure per head 1988–89
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 14.9 40.0 37.8 92.7 20.4 72.9 195.9 185.1 453.9
Trade, industry, energy and employment 79.4 129.6 142.0 488.31 98.3 80.7 131.8 144.5 496.7
Roads and transport 82.1 117.0 118.6 71.0 86.8 94.7 134.9 136.7 81.9
Housing 44.6 126.6 60.5 211.8 57.3 77.8 220.7 105.5 369.4
Other environmental services 83.4 127.0 123.4 164.1 91.5 91.1 138.8 134.9 179.4
Law, order and protective services 120.8 140.4 108.3 403.7 129.7 93.1 108.3 83.5 311.2
Education and science 366.0 511.2 379.2 540.4 384.4 95.2 133.0 98.6 140.6
Arts and Libraries 16.7 18.1 14.7 0.0 16.3 102.7 111.3 90.1 0.0
Health and personal social services 458.4 582.8 486.8 563.4 473.8 96.7 123.0 102.8 118.9
Social security 847.2 922.2 961.1 993.2 863.6 98.1 106.8 111.3 115.0
Miscellaneous2 -1.2 22.7 14.0 29.8 2.6 -47.0 889.1 549.0 1,167.4
TOTAL 2,112.1 2,737.8 2,446.4 3,558.5 2,224.7 94.9 123.1 110.0 160.0
1 Includes £390 million (£247 per head) for costs associated with the privatisation of Short Brothers plc.
2 Expenditure includes net receipts of Land Registry in England and Wales and costs from the central administration of the offices of the Secretaries of State.
Table 5a
Identifiable general government expenditure 1989–90
£ million As a percentage of United Kingdom identifiable expenditure
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 890.9 220.2 105.9 182.7 1,399.7 63.6 15.7 7.6 13.1
Trade, industry, energy and employment 3,676.6 648.9 362.0 1751.0 5,438.5 67.6 11.9 6.7 13.8
Roads and transport 4,624.5 696.9 346.5 130.8 5,798.7 79.8 12.0 6.0 2.3
Housing 3,365.7 645.1 169.6 267.2 4,447.6 75.7 14.5 3.8 6.0
Other environmental services 5,310.6 715.2 449.6 279.6 6,755.0 78.6 10.6 6.7 4.1
Law, order and protective services 6,482.2 808.1 329.1 697.6 8,317.0 77.9 9.7 4.0 8.4
Education and science 19,153.9 2,825.4 1,168.8 940.0 24,088.1 79.5 11.7 4.9 3.9
Arts and Libraries 910.6 101.1 48.5 0.0 1,060.2 85.9 9.5 4.6 0.0
Health and personal social services 23,609.8 3,267.8 1,521.0 961.6 29,360.2 80.4 11.1 5.2 3.3
Social Security 42,616.6 5,024.3 2,907.3 1,700.5 52,248.7 81.6 9.6 5.6 3.3
Miscellaneous2 -1.7 126.3 49.7 59.0 233.3 -0.7 54.1 21.3 25.3
TOTAL 110,639.7 15,079.3 7,458.0 5,970.0 139,147.0 79.5 10.8 5.4 4.3
Table 5b
Identifiable public expenditure per head 1989–90
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Agriculture, fisheries, food and forestry 18.7 43.3 36.9 115.4 24.5 76.4 176.9 150.7 471.9
Trade, industry, energy and employment 77.1 127.5 126.0 1474.4 95.0 81.1 134.2 132.6 499.3
Roads and transport 97.0 136.9 120.6 82.6 101.3 95.7 135.1 119.0 81.6
Housing 70.6 126.7 59.0 168.8 77.7 90.8 163.1 76.0 217.2
Other environmental services 111.4 140.5 156.5 176.6 118.0 94.4 119.0 132.6 149.7
£ per head Index (United Kingdom identifiable expenditure = 100)
England Scotland Wales Northern Ireland United Kingdom England Scotland Wales Northern Ireland
Law, order and protective services 135.9 158.7 114.5 440.7 145.3 93.5 109.2 78.8 303.3
Education and science 401.6 555.0 406.8 593.8 420.9 95.4 131.9 96.7 141.1
Arts and Libraries 19.1 19.9 16.9 0.0 18.5 103.1 107.2 91.1 0.0
Health and personal social services 495.1 641.9 529.4 607.5 513.0 96.5 125.1 103.2 118.4
Social Security 893.6 987.0 1,011.9 1,074.2 912.9 97.9 108.1 110.8 117.7
Miscellaneous2 0.0 24.8 17.3 37.3 4.1 -0.9 608.7 424.4 914.4
TOTAL 2,320.0 2,962.1 2,595.8 3,771.3 2,431.1 95.4 121.8 106.8 155.1
1 Includes £305 million (£193 per head) for costs associated with the privatisation of Short Brothers plc.
2 Expenditure includes net receipts of Land Registry in England and Wales and costs from the central administration of the offices of the Secretaries of State.
Table 6 General government expenditure analysed by territorial area and function 1989–901 Identifiable expenditure
£ million
England Scotland (total) Programme 152 Scotland (total) Wales other Programme 162 Wales other Northern Ireland (total) Programme 172 Northern Ireland other3 Total Non Identified United Kingdom
Defence 20,680.7 20,680.7
Overseas services 2,537.6 2,537.6
Agriculture, fisheries, food and forestry 890.9 220.2 202.7 17.5 105.9 96.2 9.7 182.7 179.2 3.5 1,399.7 913.8 2,313.5
Trade, Industry, energy and employment 3,676.6 648.9 260.8 388.1 362.0 167.5 194.5 751.0 751.0 0.0 5,438.5 2,728.4 8,166.9
Roads and transport 4,624.5 696.9 695.9 1.0 346.5 346.5 0.0 130.8 130.8 0.0 5,798.7 1,071.5 6,870.2
Housing 3,365.7 645.1 645.1 0.0 169.6 169.6 0.0 267.2 267.2 0.0 4,447.6 0.0 4,447.6
Other environmental services 5,310.6 715.2 709.4 5.8 449.6 444.6 5.0 279.6 279.6 0.0 6,755.0 511.7 7,266.7
Law, order and protective services 6,482.2 808.1 775.1 33.0 329.1 0.0 329.1 697.6 666.2 31.4 8,317.0 1,631.3 9,948.3
Education and science5 19,153.9 2,825.4 2,547.5 277.9 1,168.8 1,005.6 163.2 940.0 940.0 0.0 24,088.1 902.3 24,990.4
Arts and libraries5 910.6 101.1 101.1 0.0 48.5 48.5 0.0 0.0 0.0 0.0 1,060.2 188.5 1,248.7
Health and personal social services 23,609.8 3,267.8 3,267.8 0.0 1,521.0 1,521.0 0.0 961.6 961.6 0.0 29,360.2 40.2 29,400.4
Social security 42,616.6 5,024.3 0.0 5,024.3 2,907.3 0.0 2,907.3 1,700.5 1,687.9 12.6 52,248.7 637.9 52,886.6
Miscellaneous6 -1.7 126.3 126.3 0.0 49.7 48.0 1.7 59.0 59.0 0.0 233.3 6,909.6 7,142.9
Total expenditure 110,639.7 15,079.3 9,331.7 5,747.6 7,458.0 3,847.5 3,610.5 5,970.0 5,922.5 47.5 139,147.0 38,753.5 177,900.5
1 Items included in general government expenditure but not included within total expenditure on programmes (privatisation proceeds, general government debt interest and accounting adjustments) are treated as unidentified expenditure and not allocated to territories.
2 Programmes 15,16 and 17 relate to expenditure programmes in Scotland, Wales and Northern Ireland covered by the respective chapters of the 1990 public expenditure White Paper (Cm 1015–1017).
3 Responsibility for most expenditure in Northern Ireland rests with the Northern Ireland Office and Departments; this column includes certain expenditure in support of the agriculture and fishing industries, the costs of the Northern Ireland Court Service and War Pensions payments.
4 Includes £305 million for costs associated with the privatisation of Short Brothers plc.
5 Expenditure on arts and libraries in Northern Ireland is included with education and science.
6 Includes contributions to European Communities and expenditure associated with general maintenance of government, such as tax collection and population registration.
Table 7a: General government expenditure1 in Great Britain and Northern Ireland, 1985–86 to 1989–90
£ million Index (United Kingdom identifiable expenditure =100)
Great Britain Northern Ireland United Kingdom identified Great Britain Northern Ireland
1985–86 107,277.2 4,414.3 111,691.5 96.0 4.0
1986–87 113,847.9 4,691.9 118,539.8 96.0 4.0
1987–88 120,706.2 4,885.4 125,591.6 96.1 3.9
1988–89 126,387.4 25,645.5 132,032.9 95.7 4.3
1989–90 138,807.6 36,004.3 144,811.9 95.9 4.1
Table 7b: General government expenditure per head1 in Great Britain and Northern Ireland, 1985–86 to 1989–90
£ per head Index (United Kingdom identifiable expenditure = 100)
Great Britain Northern Ireland United Kingdom identified Great Britain Northern Ireland
1985–86 1,948.4 2,833.7 1,972.7 98.8 143.6
1986–87 2,062.6 3,013.8 2,088.7 98.8 144.3
1987–88 2,180.6 3,101.6 2,206.1 98.8 140.6
1988–89 2,277.8 23,577.4 2,313.7 98.4 154.6
1989–90 2,494.2 33,793.0 2,530.1 98.6 149.9

1 The figures in these tables differ from those for identifiable expenditure given in Tables 1–6 because their coverage is wider; in particular some of the finance provided for nationalised industries is included.

2 Includes £390 million (£247 per head) for costs associated with the privatisation of Short Brothers plc.

3 Includes £305 million (£193 per head) for costs associated with the privatisation of Short Brothers plc.

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