Guidance

Capitalisation directions (excluding equal pay) 2010 to 2011

The guidance sets out the Government’s policy, application assessment criteria and process timetable for issuing capitalisation directions to…

Documents

Capitalisation Directions (excluding Equal Pay) 2010-11: Policy and Procedures

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Details

The guidance sets out the Government’s policy, application assessment criteria and process timetable for issuing capitalisation directions to local authorities for financial year 2010-11. Capitalisation directions permit local authorities to fund expenditure by borrowing or capital receipts, which would under normal accounting rules, need to be funded from revenue resources.

Published 27 July 2010