Guidance

Capitalisation directions (excluding equal pay) 2011 to 2012: policy and procedures guidance

This publication was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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

Document

Capitalisation directions (excluding equal pay) 2011-12: policy and procedures - Guidance

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Detail

The guidance sets out the Government’s policy, application assessment criteria and process timetables for issuing capitalisation directions to local authorities for financial year 2011-12. 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.