Capital finance: guidance on minimum revenue provision (fourth edition)
Guidance for local authorities on determining a prudent level of minimum revenue provision.
Applies to England
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Guidance for local authorities on determining a prudent level of minimum revenue provision when investing in their capital assets.
This revised edition applies for accounting periods starting on or after 1 April 2019, with the exception of paragraphs 27-29 of this guidance ‘Changing methods for calculating MRP’, which apply from accounting periods starting on or after 1 April 2018.
Last updated 2 February 2018 + show all updates
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Added revised edition of Capital finance: guidance on minimum revenue provision.
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First published.