Statutory guidance

Capital finance: guidance on minimum revenue provision

Guidance for local authorities on determining a prudent level of minimum revenue provision.

• From: Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government
• Published: 15 February 2012
• Last updated: 10 April 2024 — See all updates

Applies to England

Documents

Capital finance: guidance on minimum revenue provision (4th edition)

Ref: ISBN 978-1-4098-3348-2

PDF, 271 KB, 23 pages

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Capital finance: guidance on minimum revenue provision (5th edition)

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Details

Guidance for local authorities on determining a prudent level of minimum revenue provision when investing in their capital assets.

The 4th edition of this guidance applies for accounting periods starting on or after 1 April 2019, with the exception of paragraphs 27 to 29 of this guidance ‘Changing methods for calculating MRP’, which applies for accounting periods starting on or after 1 April 2018. This guidance ceases to apply for accounting periods starting on or after 1 April 2025.

The revised 5th edition of the guidance applies for accounting periods starting on or after 1 April 2025, with the exception of paragraphs 74 to 77 of this guidance which apply from 7 May 2024.

Published 15 February 2012
Last updated 10 April 2024 + show all updates

1. 10 April 2024

   Added revised 5th edition of Capital finance: guidance on minimum revenue provision.

2. 2 February 2018

   Added revised edition of Capital finance: guidance on minimum revenue provision.

3. 15 February 2012

   First published.