Statutory guidance

Guidance on flexible use of capital receipts

Statutory guidance for local authorities on the framework for flexible use of capital receipts.


Guidance on flexible use of capital receipts

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The 2015 Spending Review gave local authorities the right to use capital receipts on the revenue costs of reform projects.

This guidance and the attached draft direction provide detail on the types of project that qualify and set out the expected governance and transparency framework.

The final signed directions will be issued alongside the final settlement in February 2016.

If you have any questions or comments on the guidance or direction, email

Published 17 December 2015