Property spend control
From 1 April 2026 the spending controls previously delegated by HMT to central functions have been withdrawn. The property spend control (NPC) is no longer in operation, and related guidance has been withdrawn. Please read below for advice on property transactions.
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Details
Reforms to the public spending control and accountability framework
At Budget 2025 the government announced significant reforms to the public spending control and accountability framework. From 1 April 2026 the spending controls previously delegated by HMT to central functions have been withdrawn. The property spend control (NPC) is no longer in operation, and related guidance has been withdrawn.
Below DAL expenditure
Expenditure that falls below an organisation’s Delegated Authority Limits (DALs) and is not classified as novel, contentious, or repercussive (NCR) must be authorised through the organisation’s established approval processes, under the authority of the Accounting Officer (AO), and should adhere to Functional Standards.
Above DAL expenditure
Expenditure exceeding an organisation’s DALs, or that is deemed NCR, will necessitate HM Treasury (HMT) approval via the Treasury Approvals Process (TAP), a singular, multi-disciplinary approval mechanism that will incorporate functional expertise as required, in addition to the organisation’s own approval procedure. There are other specific categories of spending which always require HMT approval for example proposals that require primary legislation or those that may create pressures leading to a breach in Departmental Expenditure Limits (DELs).
Further guidance on NCR expenditure is contained within HMT’s Managing Public Money.
Property transaction advice
Although the property spend control policy guidance has now been withdrawn, it can be used as a tool to guide internal decision making on property transaction spend. The policy guidance together with the Property Control Approval Request Form (PCAR) contain the key considerations that are required to ensure compliance with the Government Functional Standard GovS 004: Property and the Government Property Strategy 2022-2030. Property teams can use the policy guidance and PCAR form as part of their internal assurance and business case approval process to document the considerations made and decisions taken.
It will remain a requirement for property teams with general purpose (office and warehouse) requirements to coordinate their demands with the Government Property Agency (GPA), and for those demands to be in accordance with any Places for Growth (PfG) location strategies including the Plan for London. OGP’s Strategy and Assurance team can provide ongoing advice on transaction proposals. Please contact the team for help at our new email address: propertytransactions@cabinetoffice.gov.uk.
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Updates to this page
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Property controls withdrawn on 01 April 2026
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Note added explaining the change to property spend controls 2026/27 onwards
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Updated the Property spend control approval request form (PCAR) with the latest version
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Added the document: Property spend control policy guidance v1.4
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Updated the following documents: Property spend control policy guidance v1.3 Property spend control pipeline guidance v1.2 Property spend control approval request form (PCAR)
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Added the document: OGP Pipeline data fields
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First published.