Statutory guidance

Capital finance: guidance on minimum revenue provision (fourth edition)

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

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Capital finance: guidance on minimum revenue provision (fourth edition)

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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.

Published 15 February 2012
Last updated 2 February 2018 + show all updates
  1. Added revised edition of Capital finance: guidance on minimum revenue provision.
  2. First published.